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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: movement of taxpayer records: when to transfer processing responsibility

SA Movements functions will be used to change the office with responsibility for processing work in the following circumstances

Note: Different rules apply regarding the office with responsibility for processing work in respect of ‘moonlighters’ who are dealt with by RISK Teams.

Where the main source is self employment

If the taxpayer

  • Ceases self employment and commences employment. A PAYE primary source record will have to be set up first
  • Ceases self employment and a secondary source of employment becomes the primary source. The PAYE secondary employment will first have to be amended to primary using the PAYE Service ‘Employment Details’ screen
  • Ceases self employment and a subsidiary source of self employment at a business address falling to another office becomes the main source
  • Ceases self employment and commences a new source of self employment at a business address falling to another office
  • Ceases self employment and a source of income upon which PAYE cannot be operated (formerly DC source) becomes the only source
  • Continues self employment and commences an employment which becomes the primary source
  • Continues self employment and a secondary source of employment becomes the main source. The PAYE secondary source will first have to be amended to primary using the PAYE Service ‘Employment Details’ screen
  • Continues self employment and a subsidiary source of self employment at a business address falling to another office becomes the main source
  • Continues self employment and commences another source of self employment at a business address falling to another office, and that new source becomes the main source
  • A source other than self employment including Property Income, Savings and Investment Income, Miscellaneous Income, Exempt Income, Foreign Income, Partnership Income and Income not taxed else where becomes the main source

Where the main source is employment

If the taxpayer

  • Ceases employment and a subsidiary source of self employment becomes the main source
  • Ceases employment and commences self employment
  • Ceases employment and a source of income upon which PAYE cannot be operated (formerly DC source) becomes the main source
  • Continues in employment and commences self employment which becomes the main source
  • Continues in employment and a subsidiary source of self employment becomes the main source
  • Continues in employment and exceptionally a source other than self employment including property income, savings and investment income, miscellaneous income, exempt income, foreign income, partnership income and income not taxed else where becomes the main source