Repayments: issue repayment: repayment prior to transfer into SA
Non SA taxpayers who obtain a PAYE cessation repayment and subsequently become an SA case will need to have their new SA record noted.
In practice, this means that every case that is transferred into SA from PAYE or CLAIMS will need to be reviewed upon receipt.
Where a cessation repayment has been made using the PAYE repayment system
- Use SA function AMEND TAXPAYER SIGNALS to set the No Repayment signal. (The setting of this signal will prevent an automatic repayment and possible over- repayment being made when the return is received)
- Use SA function MAINTAIN SA NOTES to enter a brief note recording the fact that a repayment / set-off has been madeFor more information about setting up a taxpayer’s SA record see section ‘Set up Taxpayer Record’ in business area ‘Records’.