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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Permanent cessation: permanent cessation: emigration (Action Guide)

When dealing with an emigration case, follow steps 1 - 14 below, as appropriate. The guide is presented as follows

  Steps 1 - 3
   
  Steps 4 - 6
  Steps 7 - 10
  Steps 11 - 14

 

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

 

Initial action

| 1. | Use function AMEND TAXPAYER SIGNALS to set | || |   | * The Manual Return signal | |   | * The Last SA Return Required For Year Ending 5 April signal to the tax year in which cessation has occurred | | 2. | Use TBS function AMEND TAXPAYER ADDRESS to | |   | * Amend the taxpayer’s address
 
And | |   | * Enter ‘Y’ in the Abroad field | | 3. | You might also need to | |   | * Use function MAINTAIN TRADE to enter | |   | * The date a trade source ceased | |   | * Use function AMEND PARTNER to enter | |   | * The date a partner source ceased |

Action where early settlement requested

| 4. | Refer case to the nominated Officer for authority to issue an in-year return. A Short Tax Return (SA200) should not be issued in such cases | || |   | * Use function MAINTAIN TAXPAYER RETURN PROFILE to enter the supplementary pages required with the return | |   | * Pass the blank SA return (and appropriate supplementary pages) suitably modified by amending | |   | * The dates to comply with the period for which the details of income and gains are required | |   | * The filing date | | 5. | Upon receipt of authority from nominated Officer | |   | * Issue the modified SA return and supplementary pages together with normal enclosures
 
And | |   | * Enter the date of issue in SA Notes | | 6. | When the completed return is received | |   | * Refer case to nominated Officer for further instruction |

Action upon receipt of instructions from the nominated Officer

|   | Where the nominated Officer has instructed you to proceed with the case | || | 7. | Check TBS to see if an election for Marriage Allowance is in place. This will be visible form the ‘Marriage Allowance details’ button on the ‘View Taxpayer Summary Details’ screen | |   | Where TBS shows MA relationship is in place – customer is transferor | |   | * The customer is entitled to the reduced Personal Allowance (PA) in the SA calculation. For 2015-2016 you must reduce the PA by £1060. For future years it will be 10% of the PA. Calculate the liability using the SEES calculator and select ‘MAT OUT’ at REL2 | |   | Where TBS shows MA relationship is in place – customer is recipient | |   | * The customer is entitled to a credit of a maximum of £1060 x 20% = £212. The credit must be limited to the customer’s tax liability. For example, if the liability is £50, then the MA credit should be limited to £50. Calculate the liability using the SEES calculator and select ‘MAT IN’ at REL2 | |   | Where TBS does not show MA relationship is in place – letter from customer wishing to make claim | |   | * You will need to use TBS to enter the details of the claim in ‘Create MA Relationship’. Guidance on how to do this can be found at TBSG110 | |   | Then follow the steps below | |   | * Use function CREATE RETURN CHARGE to enter details of the return charge to be set up on the taxpayer’s SA record | |   | * Use function VIEW STATEMENT to check the payment position on the SA record | | 8. | If a repayment is due and an overpayment is shown on the SA record | |   | * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE | |   | * To repay the credit balance from the SA system. For more detailed information about repaying a credit balance see section ‘Issue Repayment’ (SAM110000 onwards) | | 9. | Where the nominated Officer has instructed you to proceed with the case and there is additional liability | |   | * Issue a typed computation of liability accompanied by a payslip PS1(AZ) or PS1(BZ) to the taxpayer or agent
 
And | |   | * Request that payment is sent direct to the Banking Operations office | |   | Note: Determination of the taxpayer’s liability may still result in the taxpayer or agent wishing to settle the outstanding liability at the normal due dates. Do not pursue payment. SA rules will apply. | | 10. | Where the nominated Officer has instructed you not to proceed with the case | |   | * Follow their instructions |

Nominated Officer action where early settlement requested

| 11. | If a case is submitted for authority to issue an in-year return, only provide authority where | || |   | * You are satisfied that a request for early settlement has been made | |   | * The necessary manuscript amendments are made to the return | | 12. | Upon receipt of a completed in-year return you should undertake a preliminary examination of the return to consider whether an enquiry is necessary | | 13. | If you do not consider an enquiry is necessary at this stage write to the taxpayer or agent | |   | * Acknowledge receipt of the return. There should be no suggestion that it has been ‘accepted’ or that it is ‘satisfactory’ | |   | * Give instructions to calculate the taxpayer’s liability
 
Note: Where estimated expenses / taxable benefits are used it should be made clear to the taxpayer that calculation of the liability can only be regarded as provisional until the actual figures are known | |   | * Include the sentence ‘However, you have included the following estimates in your return…………Please let me know the actual figures as soon as they are known’ | | 14. | If an enquiry is necessary | |   | * Inform the caseworker that he / she should not proceed with this case | |   | * Make arrangements for enquiries in accordance with office procedures. See section ‘Risk and Enquiry’ (SAM32000 onwards) | |   | Note: Although you can open an enquiry into an in-year return, it is not possible to use the SA system as the function will not be available. |