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HMRC internal manual

Self Assessment Manual

Records: movement of taxpayer records: transfer prompt

The system will in certain circumstances

  • Consider the responsible office rulesAnd where those rules suggest a transfer of responsibility for the type of Revenue activity falling to the operator’s Organisation Unit is appropriate

  • Invite the operator in the current office to transfer responsibility for the SA recordBriefly, this will usually happen where the operator

  • Changes the taxpayer’s address on an SA individual record that is not linked to PAYE, and a postcode is present

Or

  • Changes the taxpayer’s address on an SA partnership record, and a postcode is present

Transfer prompt circumstances

The full circumstances in which a transfer prompt will be presented to the operator in the Organisation Unit with active responsibility for processing, technical, or recovery work are as follows

Partnership record

* The address of the trade source is changed, and the new address is outside the current office’s geographical boundaries
* There is no trade source, the base address is changed, and the new address is outside the current office’s geographical boundaries

Individual record

* The nominated main source is a trade, and the address of that business is changed to an address outside the current office’s geographical boundaries

And in the office with processing responsibility only  


* The main source is changed to a trade source, and the address of that business is outside the current office’s geographical boundaries
* The main source is changed to a partner source, and the partnership record is the responsibility of an office other than the partner’s current responsible officeThe operator will be presented with the CASE AVAILABLE FOR TRANSFER screen. It will show the Organisation Unit number and name of the office to which transfer is proposed. The operator has only to confirm or reject the transfer.

Where the prompt refers to a partnership record, there will be no reference to transfer of records for the individual partners. The operator will consider each partner separately.

The system will never prompt the operator to transfer an SA trust record.

When responsibility is transferred, all current work items for that type of Revenue activity will be transferred to the new office automatically.

Debt Management & Banking responsibility

Although the Banking Operations operator may change an address, the prompt will never be presented to that operator. Where the SA responsible office rules suggest a transfer of active responsibility for processing, technical, or debt management work, a potential transfer work item will be created in the relevant office(s). That office / those offices will then consider transferring their responsibility.

The computer will review the banking and accounting responsibility, following transfer of processing responsibility, and where appropriate transfer that responsibility automatically. Any current work items for that type of Revenue activity will be transferred to the new office automatically