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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Transfer of liability: transfer of annual claims case to SA: one year only cases (Action Guide)

Where a non-SA annual claims case needs bringing into SA to recover an amount follow steps 1 - 3 below, as appropriate.

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

  1. 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
* Ask for the record to be transferred to you, if responsibility is not already with your office

And then  


* Re-activate that record

Where a dormant record is not traced

* Set up an SA recordDetailed information about how to create or re-activate an SA record is provided in section ‘Set Up Taxpayer Record’ in business area ‘Records’ (

SAM100000onwards)

The next action will depend on whether notification of the liability was received before 6 or after 5 October, following the end of the year of the claim

  1. Where notification of the liability was received before 6 October and provided you are sure that there will be no ongoing SA liability
* Use function AMEND TAXPAYER SIGNALS to set The Last SA Return Required For Year Ending 5 April signal to the tax year in which the liability arises
* Issue an SA return together with normal enclosures
  1. Where notification of the liability was received after 5 October and provided you are sure that there will be no ongoing SA liability
* Use function AMEND TAXPAYER SIGNALS to set The Last SA Return Required For Year Ending 5 April signal to the tax year prior to that in which the liability arises

Note: You do not need to issue a return for the year the case is brought into SA  


* Use the Technical Support System (TSS) assessing application to issue the notice of assessment
* Use function CREATE REVENUE ASSESSMENT to enter the balancing payment as a ‘stand alone’ charge on the SA record for the relevant year

And  


* Immediately use function AMEND RELEVANT DATES to amend the due date of payment, as appropriate

More detailed advice on making an assessment is provided in business area ‘Assessments’ ([SAM20000](https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam20000)onwards)