PAYE62040 - Employment maintenance: cease employment: individual becomes self employed

When you learn that an individual has left employment and become self-employed, you will need to take action to clear the case before the appropriate SA Office takes ownership of the individual바카라 사이트™s tax affairs.

This will involve the appropriate officer

  • Clearing the record to the date of cessation
  • Advising the Department for Work and Pensions (DWP) if the individual is a pensioner
  • Transferring papers to the appropriate SA Office if required

Note: Repayment should not be invited, but if claimed, can be made in the usual way. For more information see PAYE91020.

If the individual is currently an SA case, refer to 바카라 사이트˜Movement of taxpayer records바카라 사이트™ at SAM103000 onwards in the SA Manual (SAM) before taking any further action.