SAM103111 - Records: movement of taxpayer records: transfer-in annual claims case (Action Guide)
When responsibility for a taxpayer바카라 사이트檚 affairs is transferred to you from Leicester & Northants Claims office, follow steps 1 - 7 below.
For details of how to access any of the SA functions, select 바카라 사이트業ndex Of Functions바카라 사이트� on the left of the screen.
| 1. | You will receive a printout of the Claims case computer record, and any current papers, with a covering memo of explanation |
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| 听 | * If the screen print is missing, or the explanation is inadequate, return the papers to Leicester & Northants Claims office with a suitable explanation for your action |
| 听 | * If you are satisfied with the papers received, proceed to step 2听 |
| 2. | Where the current primary source is PAYE, follow the current procedures in the Pay As You Earn (PAYE) Manual to set up a PAYE record, if you have not already done so |
| 3. | Consider whether an SA record is appropriate. The subject 바카라 사이트榃hen An SA Record Is Required바카라 사이트� (SAM100300) gives detailed advice |
| 听 | * If an SA record is required, proceed to step 4听 |
| 听 | * If not, you need follow this guide no further |
| 4. | Establish whether an SA record already exists |
| 听 | Where an SA record exists, do not set up a new record |
| 听 | * Use function MAINTAIN RESPONSIBLE OFFICE to transfer processing responsibility to your office
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And |
| 听 | * Re-activate the dormant SA record. The Action Guide 바카라 사이트楳aintain taxpayer record: dormant records: re-activating a dormant record바카라 사이트� (SAM101093) gives detailed advice |
| 5. | Where an SA record does not exist, refer to the Action Guide 바카라 사이트楽et Up Individual Record바카라 사이트� (SAM100221) |
| 6. | If an in-year repayment has been made, use function AMEND TAXPAYER SIGNALS to set the No Repayment signal. This will |
| 听 | * Prevent an automatic repayment, and possible over-repayment, being made. Ensure that a clerical review of the self assessment for the year takes place on receipt of the return |
| 7. | Finally, write to the taxpayer explaining why responsibility for his or her tax affairs now falls to your office in succession to the Claims office |