SAM103090 - Records: movement of taxpayer records: SA responsible office rules
This subject consists of the follows
Individuals
Partnerships
Trusts
General guidance
Individuals
In general the office with processing responsibility for the SA record is determined by the location of the primary source of income. Where all sources are PAYE, and one or more of those sources is an occupational pension, you should refer to the PAYE Manual.
The normal rules for determining the office with responsibility for processing work of an individual (including a partner) are set out below
| Main Source | Responsible Office |
|---|---|
| PAYE | Processing office |
| Trade | The office dealing with the taxpayer’s business address |
| Partner | The office responsible for the SA partnership record |
| Property income / Interest received / Taxable maintenance / Foreign income / Other income not taxed elsewhere / Taxed income at higher rate (where gross income exceeds £100000) | The office dealing with the taxpayer’s base address unless there is PAYE link. Where an SA record is linked to a PAYE record the office holding the PAYE will be responsible, however special rules apply to both CPR and EXPAT records |
| Income on which PAYE is not operated (formerly Direct Collection arrangements) | Processing Office |
Partnerships
The normal rules for allocating an office with responsibility for processing work for a partnership are
- The office whose geographical boundaries include the partnership’s business address, or
- Where there are no business premises, the office whose geographical boundaries include the partnership’s base address
Processing responsibility for a partnership may be allocated to a particular office for administrative reasons. These exceptions cannot be built into the responsible office rules held in the SA system.
Trusts
SA record type trust is used for
- Trusts
- Periods of administration
- Pension schemes
- Responsibility for trusts with HMRC Trusts,
Responsibility for periods of administration is with HMRC Administration of Estates, Cardiff.
Responsibility for Pension Schemes may be accepted by office with responsibility for processing work.
General guidance
It is not intended that responsibility for processing activities be reallocated frequently, for example because of fluctuating turnover of the trade. Such action carries a risk of complaint from the taxpayer.
Exceptionally, a different solution may appear appropriate to a particular case. In this event, it is recommended that both offices agree the solution before any action is taken.
Where responsibility for processing activities is reallocated, it is recommended that the taxpayer is kept informed.