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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: movement of taxpayer records: transfer prompt (Action Guide)

Function CASE AVAILABLE FOR TRANSFER prompts you to transfer processing responsibility for the SA record to the office displayed on screen. When presented with the screen you should follow steps 1 - 5 below.

For details of how to access any of the SA functions select ‘Index Of Functions’ on the left of the screen

  1. Consider whether you have any ongoing enquiries. If so and you wish to pursue the enquiries
* Note the details of the proposed new office on your papers, for future reference
* Leave ‘N’ in the Please Confirm If Transfer Required? field
* Select the [OK] button. Responsibility for the record will remain with your office
  1. Consider whether you need to take advice from another officer before confirming the transfer. If so
* Note the details of the proposed new office on your papers, for future reference
* Leave ‘N’ in the Please Confirm If Transfer Required? field
* Select the [OK] button. Responsibility for the record will remain with your office
  1. Consider whether the proposed new office is the one to which you want to transfer the record
* If not

* Leave ‘N’ in the Please Confirm If Transfer Required? field
* Select the [OK] button. Responsibility for the record will remain with your office

* If so, follow

* Step 4 to transfer processing responsibility for a partnership record
* Step 5 to transfer any other type of responsibility for partnership records, and any type of responsibility for individual records
  1. If you intend to transfer processing responsibility for an SA partnership record
* Enter ‘Y’ in the Please Confirm If Transfer Required? field
* Select the [OK] button
* Note the name and Unique Taxpayer Reference (UTR) of each partner, for later review. These details should be available in the permanent notes folder, within the partnership file or in the PN pad in a Non File case
* Transfer the partnership papers to the new office with responsibility for processing work if required, drawing attention to any open matters. That office, on receipt of the file or PN pad, is responsible for advising the taxpayer and any acting agent of the change of responsibility
* Review the record and file or PN pad of each partner for whom you are responsible, to establish whether they should also be transferred. If so

* Use function MAINTAIN RESPONSIBLE OFFICE to transfer the SA record

And then  


* Transfer the papers if required, drawing attention to any open points. That office, on receipt of the file or PN pad, is responsible for advising the taxpayer and any acting agent of the change of responsibility
  1. In all other circumstances
* Note the details of the proposed new office on your papers
* Enter ‘Y’ in the Please Confirm If Transfer Required? field
* Select the [OK] button
* If you have processing responsibility, transfer the papers to the new office with responsibility for processing work if required, drawing attention to any open matters. That office, on receipt of the file or PN pad, is responsible for advising the taxpayer and any acting agent of the change of responsibilityWhen responsibility is transferred, all current work items for that type of Revenue activity will be transferred to the new office automatically.