PAYE93033 - Reconcile individual: end of year reconciliation: SA start year screen
These instructions apply to cases where the customers SA record was set up / re-opened prior to 7 July 2015 only. For cases set up on or after this date the customers record will hold the correct SA Start Date (Year) ) and you should not need to change it.
The SA Start Year screen displays the (first) start year (PAYE93032) for which a Self Assessment (SA) record has been set up / re-opened for a customer. The year along with the ‘Live SA’ / ‘SA Final Year’ indicators (PAYE103065) on the customers’ record is used to determine whether their tax liability for a given year will be settled through SA or, whether it requires reconciling through the PAYE Service (PAYE93001).
Access to the SA Start Year screen is through the SA Start Year action link (PAYE93015) on the Reconciliation Summary screen.
The remainder of this subject is presented as follows
Tax Year field
Tax Year column
SA Year column
New SA Year column
[Submit] button
[Cancel] button
Changing an SA start year
Tax Year field
The Tax Year field displays the year selected on the Reconciliation Summary screen at the point at which you selected the SA Start Year action link (PAYE93015) to access the SA Start Year screen.
Tax Year column
The Tax Year column displays the tax year(s) to which the SA year information refers. The tax years displayed will cover all years between that selected in the Reconciliation Summary screen (at the time you select the SA Start Year action link (PAYE93015) to access the SA Start Year screen) and the current year.
SA Year column
The SA Year column indicates the year(s) recorded on the customers’ record to which SA applies. The fields within the column will display ‘Y’ where the year concerned is within SA and they will be blank where the year is outside SA.
New SA Year column
The New SA Year column is enabled for years not already shown as being within SA and it allows you to manually record / update (by selecting ‘Y’ from the dropdown menu) the start year of an SA period. You can only do this where the live SA indicator (PAYE103065) is set.
To add a missing start year to a completed SA period or, to make an SA period start earlier than is already recorded you should select
- ‘Y’ from the dropdown menu relevant to first / new start year
- ‘Y’ from the dropdown menu for all subsequent years between the new start year and the current SA period (to make an extended SA period)
An SA start year can only be amended where the year concerned has not already been reconciled on the PAYE Service or, if it has, it has been reconciled as ‘Reconciled SA’.
[Submit] button
The [Submit] button allows you to commit any changes made to the SA years to the customer’s record. At the point at which you select the button to commit the information you will receive a confirmation message of ‘Are you sure you want to add this start year’. If you select
- ‘No’, you will be returned to the SA Start Year screen previously submitted for action
- ‘Yes’, the system will look to process the change and where it
- Can, the customers record will be updated accordingly and you will be returned to the Reconciliation Summary screen
- Cannot as the changed information fails a validity test (for example the customer’s record does not have the Live SA indicator set), the new information will not be accepted / processed and you will receive an appropriate message to allow you to investigate the issue further
Note: In cases where you set an SA start year against a period of SA for the first time and / or where you amend an SA start year and you submit and then approve the change; only the new / amended start date is stored on the PAYE Service. As a consequence of this you will not be able to undo the change and you will only be able to move the SA start year to an earlier year.
For cases where an SA start year has been set back too far back, that is, to an earlier year than it actually applies to, you will be unable to clear the year(s) concerned on either SA and / or NPS and you will need to review them manually in accordance with PAYE93005.
[Cancel] button
The [Cancel] button allows you to cancel out of the SA Start Year screen without saving any changes made to it. On selecting the [Cancel] button you will be returned to the Reconciliation Summary screen.
Changing an SA start year
Although the SA start year notified to the PAYE Service (of CY) will be correct in the majority of cases you may need to
- For a case where a period of SA already exists, set or change the year to an earlier year
- Whilst setting a year previously reconciled on the PAYE Service (other than one ‘Reconciled SA’) up on SA, change the SA start year CY default to an earlier year. An example of when you would need to do this is where work item 236 (PAYE90011) has been created but, during the course of working it, the customer has not made the appropriate voluntary payment to settle the amount due
To set / change the SA start year or whilst setting up an SA case for the first time for which a PAYE Service SA start year of CY will be incorrect, you should follow action guide tax80171.
Note: Further instructions on how to set up or re-open an SA record can be found at SAM100221 and SAM101093.