SAM103022 - Records: movement of taxpayer records: transfer of CPR record - action in CPR team (Action Guide)

On receipt of a record transferred in from a local office follow steps 1 - 5 below.

To transfer an ex-Complex Personal Return (CPR) record back to a local office or another Management Unit, follow steps 6 - 21 below.

The guide is presented as follows

Action in CPR Team - Transfer in

On receipt of record in CPR Team - Steps 1 - 5

Action in CPR Team - Transfer record back to local office or another MU

Transfer of record from CPR Team to local office - All cases - Steps 6 - 10
Transfer of record - Where PAYE / SA linked record is held in same office as CPR Team - Steps 11 - 15
Transfer of record - Where PAYE / SA linked record is not held in the same office as CPR Team - Steps 16 - 19
Transfer of record - SA only case - Steps 20 - 21

Action in CPR Team - Transfer in

On receipt of record in CPR Team

1. Use Function AMEND TAXPAYER SIGNALS to remove the Final Year Return signal. Do not remove the SA Entry/Exit Letter Inhibited signal

2. Ensure that any PAYE link is established - normally an overnight process

3. Use Function MAINTAIN SA NOTES to enter the note

  • ‘Complex Personal Return (CPR) case with the CPR Team and contact telephone number

4. Issue the appropriate introductory letter to the taxpayer and agent

5. Check that the relevant transfer in instructions have been followed by the donor office and ensure that both PAYE and SA records are up to date

Action in CPR Team - Transfer record back to local office or another MU

Transfer of record from CPR Team to local office - All cases

If you identify a case that no longer meets the CPR criteria

6. Issue the standard farewell letter to the taxpayer and agent, advising that their tax affairs no longer need the specialist attention of a CPR Team and that the record will be transferred to the appropriate office within 4 weeks from the date of the letter

7. Review the case to consider if any records need to be retained. For further information see subject ‘Records retention in PT’ (HMRC Website)

  1. If the case no longer satisfies file case criteria, weed the file and transfer it to Orton Centre Repository in Peterborough

9. Use Function MAINTAIN SA NOTES to delete the note that says the case is a CPR case

10. Make a new note to record

  • That the record was a CPR case that was dealt with by [enter CPR Team name]
  • The date the file was transferred to Orton Centre Repository - where applicable
  • The date any appropriate papers and record was transferred to the new office and the name of that office

Transfer of record - Where PAYE / SA linked record is held in same office as CPR Team

11. Use the PAYE Service ‘Indicator View’ screen to delete the FILE signal

12. Make a note in PAYE Service Function CONTACT HISTORY to record that

  • The case was a CPR case dealt with by [enter CPR Team name]
  • The file was transferred to Orton Centre Repository and the date it was transferred
  • The appropriate papers and computer record was transferred to [enter new Management Unit name] and the date of transfer

13. Break the PAYE link. To do this

  • Use SA Function AMEND TAXPAYER SIGNALS to set the Final Year Return signal and check that the SA Entry/Exit Letter Inhibited signal is already set. If not, set the signal
  • Wait for the link to be broken - usually overnight but occasionally may take longer
  • Check the PAYE record, if the SA signal is no longer present the link has been broken

14. Use SA Function MAINTAIN RESPONSIBLE OFFICE to transfer the SA record

15. Complete(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and send it to the new Management Unit

Transfer of record - Where PAYE / SA linked record is not held in the same office as CPR Team

16. Break the PAYE link. To do this

  • Use SA Function AMEND TAXPAYER SIGNALS to set the Final Year Return signal and ensure that the SA Entry/Exit Letter Inhibited signal is already set. If not set the signal
  • Wait for the link to be broken - usually overnight but occasionally may take longer
  • Check the PAYE record, if the SA signal is no longer present the link has been broken

17. Use SA Function MAINTAIN RESPONSIBLE OFFICE to transfer the SA record

18. Complete (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and send it to the new responsible office

19. Instruct the new responsible office to

  • Use the PAYE Service ‘Indicator View’ screen to delete the FILE signal
  • Make a note in PAYE Service Function CONTACT HISTORY to record that the case was a CPR case dealt with by [enter your CPR Team name], that the file was transferred to Orton Centre Repository on [enter date] and that any appropriate papers and the computer record was transferred to [enter their office name]
  • Re-set the SA / PAYE link by removing the Final Return Year signal
  • Delete the SA Entry/Exit Letter Inhibited signal when the SA / PAYE link has been re-set - normally overnight

Transfer of record - SA only case

20. Use SA Function MAINTAIN RESPONSIBLE OFFICE to transfer the SA record

21. Complete (This content has been withheld because of exemptions in the Freedom of Information Act 2000) and send it to the new responsible office