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.
- 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’ (
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
- 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
- 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)