SAM101060 - Records: maintain taxpayer record: breaking the SA and PAYE link

Links between PAYE and SA will be updated automatically. The Citizen바카라 사이트™s Identification (CID) framework will notify SA to delete the employer reference and break the link to PAYE when

  • PAYE notifies the CID framework of the cessation of a main source employment and the taxpayers PAYE record is linked to SA
  • SA notifies the CID framework that an SA record has been made dormant and it has a PAYE link

When the link is broken

  • The SA signal is unset but the UTR remains protected on that PAYE system record. Note: The update will flow overnight
  • New index records are created by the controlling system, that is both SA (showing the Unique Taxpayer Reference (UTR) but not the responsible office) and PAYE (showing NINO and EMPREF)