SAM101094 - Dormant records: automation of dormant record process

From April 2015, where you need to withdraw a Notice to file and/or prevent the issue of future returns, the function 바카라 사이트˜Request Removal from SA바카라 사이트™ (RRSA) can be used. This function will completely mirror the manual process to make a record dormant at , with th exception of updating the code in NPS, and the process to withdraw a Notice to file at SAM120116.
. If you need to make to make a record dormant without withdrawing a Notice to file, you should continue to follow the process at SAM101092.

The function can be accessed using the 바카라 사이트˜Taxpayer바카라 사이트™ menu in the following SA roles

CCAD

Call Centre Advisor

CCAG

Call Centre Advisor - Global

CCTG

Call Centre Technical - Global

CCTE

Call Centre Technical

CLPO

Clerical Processing Officer

CLPM

Clerical Processing Manager

CLCW

Clerical Caseworker Collection

CCWC

Clerical Caseworker Collection

CAOC

Clerical AO caseworker

APHC

Appeals Handler Collection

APHP

Appeals Handler Processing


Action

The Operator should check to see whether an SA note indicates that the return has been issued for Compliance purposes. In some cases the ACI signal will also be set. If so, the return(s) must be completed and the record should not be closed. You should follow the instructions in SAM120116.

If the Enquiry signal is set the case should be referred to the Enquiry Officer for advice.

In all other cases once the operator is satisfied that the customer does not meet the SA Criteria for year(s) concerned, the operator should select the 바카라 사이트˜RRSA바카라 사이트™ function and enter the customers UTR on the initial screen. The operator will then be presented with a screen showing the year (or years) for which a return can be withdrawn.

The SA system will check if the record can be closed and, if so, which years can be closed. The case will be rejected if the UTR is not for an individual or if the Deceased, Bankruptcy or RLS signal are set. In those cases, a message will be presented giving the reason for the rejection.

If a return has been logged or captured, any charge/liability exists on the year or a determination is in place, the return for that year cannot be withdrawn.

Unavailable years will not appear on the screen for selection. For example, the withdrawal period (per legislation) is two years beginning at the end of the year of assessment therefore 6 April 2015, the 2013-14 and 2014-15 years will be available.

At the 6 April 2016, the 2013-14 tax year will no longer be viewable but the 2015-16 tax year will become available to view. Each year at 6 April, the oldest year will no longer be viewable and the new tax year added

If the rejection reason is RLS, the new address should be obtained and TBS updated as usual. This case will then become an 바카라 사이트˜exception바카라 사이트™ case and will need to be passed for further action the following day.

For each year selected, the 바카라 사이트˜RRSA바카라 사이트™ function will

  • Set the 바카라 사이트˜No SA Criteria바카라 사이트™ signal for that year
  • Create a Nil Return Charge using the next working day바카라 사이트™s date
  • Set all values to NIL including Small Debt Coded out
  • Defer the filing date to the same day as the Return charge is created
  • Cancel any late filing penalties for the year(s) involved
  • Issue SA832 letter
  • Record an SA Note as follows
  • Where withdrawn for a year
바카라 사이트˜Record closed following removal request. YY/YY return withdrawn. SA832 issued바카라 사이트™
  • Where withdrawn for two years
바카라 사이트˜Record closed following the removal request. YY/YY, Y2/Y2 returns withdrawn. SA832 issued바카라 사이트™.

Where the operator only wishes to remove the case for future years, the function will

  • Set the FRY (Final Return Year) signal to the year of the last issued return (the SEES letter SA251 (Exit letter) will not be issued)
  • Unset 바카라 사이트˜Auto Closure Inhibit바카라 사이트™ (ACI) signal, if set
  • Close any live Trade sources using the closure date of 5 April of the year before the earliest year being removed
  • Record an SA Note as follows
  • 바카라 사이트˜Record closed as following removal request. No returns withdrawn바카라 사이트™

In cases where a return has been formally withdrawn, an SA832 (Withdrawal letter) will be issued to the customer, and to any agent acting for a customer with a valid 64-8 on record, detailing the years where a return is being withdrawn. Note: Where you do not wish to issue an SA832 letter because it is not appropriate, for example when dealing with an appeal, as the issue of the letter cannot be inhibited when using this function, follow the manual process at .

Where the function has been used to close a year(s) and it later needs to be reopened, you should refer to 바카라 사이트˜Reactivating a dormant record바카라 사이트™ (see SAM101093).