SAM40020 - Construction industry cases: construction industry cases: transfer of responsibility (Action Guide)

If you wish to transfer responsibility to PAYE or retain temporary responsibility within SA until the record can be transferred to PAYE, consider steps 1 - 10 below. The guide is presented as follows

Initial action - Steps 1 - 3
Office responsibility to be transferred to PAYE (on receipt of information for change of status) - Step 4
Office responsibility to be retained by existing office - Steps 5 - 7
Action to be taken in PAYE office - Steps 8 - 10

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

Initial action

1. Use function MAINTAIN SOURCES to identify the source you wish to cease and enter the reference of that source in the Select Source Ref field and

• Select the [View] button. You will then be taken to function MAINTAIN TRADE or MAINTAIN PARTNER
• In function MAINTAIN TRADE or MAINTAIN PARTNER select the [Update] button. The screen will be returned in update mode
• Enter the cessation date in the End Date field and select the [OK] button

2. If there is another live trade or partner source on the SA record the system will nominate a new main source and the transfer prompt may be presented

• If so, do not accept the proposed transfer
• Enter ‘N’ in the Please Confirm If Transfer Required? field

3. Use function MAINTAIN RETURN PROFILE to note that the taxpayer will require both the self-employment and the employment supplementary pages to be issued with the SA return

More information on the taxpayer return profile is provided in section ‘Return Issue’ in business area ‘Returns’ (SAM120000 onwards)

The next action to be taken will depend upon whether office responsibility is to be transferred or retained