Transfer of liability: transfer from SA to PAYE: transfer of reduced balancing payment to PAYE
A work item will be created on the ‘Reduction of Amount Coded Out’ work list (W037) when a balancing payment of £2999.99 or less has previously been transferred to PAYE for coding out in CY+1 and the amount available for transfer has now been reduced by use of one of the following functions
- AMEND RETURN
- AMEND RETURN FOR ENQUIRY
- CREATE RETURN CHARGE
- CREATE RETURN CHARGE FOR ENQUIRY
- UNLOG RETURN
Note: A work item will not be produced where
- The reduction results from the use of function CREATE RETURN CHARGE or CREATE RETURN CHARGE FOR ENQUIRY and
- The Last Year for SA Return signal is set
In these circumstances you must manually review the ‘Reconciliation Summary’ screen in the PAYE Service and make any amendment to the coding where required, at the time of using either function.
The ‘Reduction of Amount Coded Out’ work list is allocated to the Clerical Processing Officer in the office with processing responsibility.
Function SELECTED CASE will show the return year and the adjustment to the amount already coded out for the selected work item.
There is no automatic transfer between SA and PAYE for these cases. You must now
- Reconsider the PAYE coding
- Delete the work item
For information about the action to take to review the work item see subject ‘W037 - Reduction of Amount Coded Out’ in section ‘Work management’ (SAM71124) which provides a link to the Standard Process Description.
Note: Where the amount coded out has been settled in full or in part by a Voluntary Direct Payment the amount overpaid must be transferred to the SA record. See Section ‘Transfer From PAYE to SA’, subject ‘Voluntary Direct Payments’ (SAM140040) for further guidance.