SAM121121 - Returns: individuals returns: taxpayer detail changes (Action Guide)

Where the taxpayer has

  • Ticked the ‘Yes’ box at box 2 of the Starting your Tax Return section page TR 1 (SA100)

Or

  • Ticked Box 1.2 (SA200) of the return

And

  • Has made amendments to the entries on the front of the form

And / or

  • Ticks box 5 on the Self-employment (full) page SEF 1

Or

  • Ticks box 3 on the Self-employment (short) page SES 1, to show the name or address of his business has changed
  • Follow steps 1 - 16 below

This guide is presented as follows

Name, address and postcode changes and there is not a capacity present - Steps 1 - 3
Capacity name, address and postcode changes - Steps 4 - 7
Tax reference change - Steps 8 - 10
National Insurance number change - Step 11
Business name and / or address change - Steps 12 - 15
Prompt to transfer record - Step 16

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

Name, address and postcode changes and there is not a capacity present

1. Use TBS to make amendments where the taxpayer’s name, base address, and postcode have changed and to note the date the address changed

2. Make a pencil note on the return that the changes have been dealt with

3. File the return away

Capacity name, address and postcode changes

4. Use function MAINTAIN CAPACITY where the capacity name, capacity address, and postcode have changed

5. When you amend the address, you may be taken to function CASE AVAILABLE FOR TRANSFER because the new address is outside the area covered by your office. If you are

  • Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
  • Select the [OK] button

6. Make a pencil note on the return that the changes have been dealt with

7. File the return away

Tax reference change

Depending on which reference the taxpayer has amended will determine the action you take

8. If the Unique Taxpayer Reference (UTR) has been amended, check for the correct UTR using function

  • FIND TAXPAYER in TBS
  • RETRIEVE UTR FROM D REFERENCE, to ascertain the UTR where the Schedule D reference is known

9. Make a pencil note on the return of the correct UTR and that the amendment has been reviewed

10. If the employer’s reference has been amended, this may suggest that the taxpayer has changed employment. No action is required in this case, as the PAYE Service will automatically update this information

National Insurance number change

11. Make a note of the new NINO in function MAINTAIN SA NOTES. This will be reviewed and amended in due course by the Citizen Validation Unit

Business name and / or address change

12. Use function MAINTAIN TRADE to

  • Amend business name and business address
  • Amend the trade description where necessary

13. When you amend the address, you may be taken to function CASE AVAILABLE FOR TRANSFER because the new address is outside the area covered by your office. If you are

  • Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
  • Select the [OK] button

14. Make a pencil note on the return that the changes have been dealt with

15. File the return away

Prompt to transfer record

16. Wherever the computer has prompted you to transfer the SA record to a new office with processing responsibility following a change of address

  • Leave the ‘N’ entry in the Please Confirm if Transfer is Required field
  • Select the [OK] button
  • File the return away

More detailed advice on the transfer of SA records is available in section ‘Movement of Taxpayer Records’ (SAM103000 onwards).