SAM103111 - Records: movement of taxpayer records: transfer-in annual claims case (Action Guide)

When responsibility for a taxpayer’s affairs is transferred to you from Leicester & Northants Claims office, follow steps 1 - 7 below.

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

| 1. | You will receive a printout of the Claims case computer record, and any current papers, with a covering memo of explanation | || |   | * If the screen print is missing, or the explanation is inadequate, return the papers to Leicester & Northants Claims office with a suitable explanation for your action | |   | * If you are satisfied with the papers received, proceed to step 2  | | 2. | Where the current primary source is PAYE, follow the current procedures in the Pay As You Earn (PAYE) Manual to set up a PAYE record, if you have not already done so | | 3. | Consider whether an SA record is appropriate. The subject ‘When An SA Record Is Required’ (SAM100300) gives detailed advice | |   | * If an SA record is required, proceed to step 4  | |   | * If not, you need follow this guide no further | | 4. | Establish whether an SA record already exists | |   | Where an SA record exists, do not set up a new record | |   | * Use function MAINTAIN RESPONSIBLE OFFICE to transfer processing responsibility to your office
 
And | |   | * Re-activate the dormant SA record. The Action Guide ‘Maintain taxpayer record: dormant records: re-activating a dormant record’ (SAM101093) gives detailed advice | | 5. | Where an SA record does not exist, refer to the Action Guide ‘Set Up Individual Record’ (SAM100221) | | 6. | If an in-year repayment has been made, use function AMEND TAXPAYER SIGNALS to set the No Repayment signal. This will | |   | * Prevent an automatic repayment, and possible over-repayment, being made. Ensure that a clerical review of the self assessment for the year takes place on receipt of the return | | 7. | Finally, write to the taxpayer explaining why responsibility for his or her tax affairs now falls to your office in succession to the Claims office |