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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Records: bankruptcy: bankruptcy - taxpayer records (Action Guide menu)

SAM106032 Bankruptcy: existing SA record with linked PAYE record (Action Guide)
   
SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide)
SAM106034 Bankruptcy: SA only record with no PAYE source (Action Guide)