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HMRC internal manual

Self Assessment Manual

Transfer of liability: transfer of annual claims case to SA: one year only cases

You will need to bring the case into SA in the following circumstances

  • A claim form is received showing liability that needs to be collected but the voluntary direct payment procedures are not appropriate
  • An over-repayment has been made but the claimant does not agree to refund the relevant amountHowever, where it is clear that there will be continuing liability, responsibility should be transferred to the appropriate office dealing with processing work and the Claims office will have no further responsibility for the case. For more information see subject ‘Transfer–in annual claims case’ in section ‘Movement Of Taxpayer Records’ (


SA record

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

And then

  • 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’ (