Transfer of liability: transfer of annual claims case to SA: introduction
Annual Claims cases are dealt with in Leicester & Northants Claims office.
Repayment claims are dealt with under the SA provisions of ‘Process Now, Check Later’. Any enquiry into a repayment claim must be made under Schedule 1A TMA1970. An incorrect claim form, or failure to notify chargeability, may be dealt with by means of a Contract Settlement. For the foreseeable future, Contract Settlements will remain outside SA.
Liability for one year
Normally, if for a particular year an Annual Claims case has liability to pay, (rather than due a refund) and no enquiry is to be made, the taxpayer will be asked to make voluntary settlement. The voluntary direct payment (P211(Z)) procedures are available where
- The taxpayer agrees to make payment
- The liability is less than £10,000If the taxpayer does not agree to settle the liability by voluntary means the taxpayer must be brought into SA for that year only.
The taxpayer will continue to be an annual claims case.
Transfer of responsibility to SA
Where it is clear that there will be continuing liability, responsibility will be transferred from the Claims office to the appropriate office dealing with processing work, and the Claims office will have no further responsibility for the case.
Before setting up an SA record, you must satisfy yourself that one does not already exist. A record may have been set up in the past to account for liability in a single year only.
Where a dormant record is traced, you should
- Ask for the record to be transferred to you, if responsibility is not already with your office
- Re-activate that recordDetailed information about how to create or re-activate an SA record is provided in subject ‘Annual claims cases and SA’ in section ‘Set Up Taxpayer Record’ (
Transfer of responsibility to Claims office
Detailed information on the action to take where you identify a case appropriate for transfer to Leicester & Northants Claims office is provided in subject ‘Transfer-out annual claims case’ in section ‘Movement Of Taxpayer Records’ (SAM103130).