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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Transfer of liability: transfer from SA to PAYE: w033 transfer to COP security review work list (Action Guide)

When reviewing the ‘Transfer to COP Security Review’ work list, follow steps 1 - 5 below as appropriate. The guide is presented as follows

  Steps 1 - 2
   
  Step 3
  Steps 4 - 5

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

Initial action

1. In function WORK LIST CASES
   
  * Select the entry you want to work
  * Select the [View] button. You will then be taken to SELECTED CASE to see all the available details on the work item
2. Ensure that both the SA and PAYE record accurately show the transfer to PAYE. To complete your review you will require access to
  * SA function VIEW STATEMENT
  And
  * the PAYE Service ‘Reconciliation Summary’ screen
  Notes:
a. Where function RECORD TRANSFER TO COP is used after 28 February check that any surcharge has also been deleted or the appropriate amount discharged
b. Surcharge was replaced by tax geared late filing penalties for 2010-11 and later tax years

Transfer to PAYE details correct

3. If you are satisfied with the quality of the work carried out, delete the work item
   
  * Use function WORK LIST CASES or function SELECTED CASE
  * Select the [Del] button. The work item will be deleted

Transfer to PAYE details incorrect

4. If you are not satisfied with the quality of the work carried out refer the case back to the operator who used the function for corrective action
   
5. On completion of the necessary action delete the work item
  * Use function WORK LIST CASES or function SELECTED CASE
  * Select the [Del] button. The work item will be deleted