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HMRC internal manual

Self Assessment Manual

Manage work: access to records: responsible offices and taxpayers

There should normally be only one SA taxpayer record for any taxpayer who Self Assesses. Responsibility for that record is allocated by Revenue activity

  • Processing (an office with processing responsibility for the taxpayer)
  • Technical (an office with technical responsibility for the taxpayer)
  • Recovery (an office with recovery responsibility for the taxpayer)
  • Accounting (an office with accounting responsibility for the taxpayer)An Organisation Unit (OU) can have responsibility for more than one of these business areas. Responsibility for any business area cannot be shared. Each OU will be given access only to those functions that will enable it to perform the area of business for which it is responsible.

An OU may have active responsibility or passive responsibility for a taxpayer record. Processing responsibility will always be active from the time the SA record is created. Technical and recovery responsibility will remain passive until either

  • They change the Automatic Move status for their Revenue activity on the SA record to ‘N’


  • A work item is allocated to their OUAt that time, appropriate access rights to the record will be allocated to the OU.

Accounting responsibility will be treated as passive at all times.

Function MAINTAIN RESPONSIBLE OFFICE allows the operator to trace the identity of all offices with a current responsibility for a taxpayer, whether active or passive.

All operators within an Organisation Unit can potentially be granted, by local management, update access rights to any SA taxpayer record for which that OU has responsibility. View access is not restricted in the same way. All operators may be granted view access to any SA taxpayer record, whether or not any responsibility for that record falls to the operator’s OU. You should only view a taxpayer’s SA record if there is a business need to do so.