SAM120100 - Returns: return issue: SA breadwinner wife cases
Breadwinner wife cases are identifiable by the 바카라 사이트˜Issue Return to Husband바카라 사이트™ signal present on the wife바카라 사이트™s SA record or where the wife has a live PAYE main source, the 바카라 사이트˜575 to husband바카라 사이트™ signal present on the PAYE record.
A work item is created when the 바카라 사이트˜Issue Return to Husband바카라 사이트™ signal is set on the taxpayer record at the time the automatic selection process is run.
Other than details common or potentially common to all types of work item, the following specific details will be available
- Return year
Where a live main source PAYE record is held and the 바카라 사이트˜575 to husband바카라 사이트™ signal is set the form is issued automatically from PAYE. It is necessary to review each case on the list and issue a Review form 575 to the husband manually only where automatic issue will not take place.
The Review form 575 should be issued on the first working day after 5 April. This is in addition to the SA taxpayer바카라 사이트™s own return requirements which remain unaffected.
Manual issue of the Review form 575 can take place at any time during the year on request.
Detailed advice is available on the action to take to clear these work items in section 바카라 사이트˜Returns Work Lists바카라 사이트™ (SAM125000 onwards).
Civil Partnership cases
There may be instances where couples who have formed a civil partnership wish to elect how the Married Couples Allowance is split between them.
In these cases neither of the above signals, relating to husband and wife cases, can be set on the SA or PAYE record. The 바카라 사이트˜Manual Return바카라 사이트™ signal should be set on the SA record so that a work item is created on the 바카라 사이트˜Manual Issue Of Return바카라 사이트™ Work List. It is then necessary to issue a Review form 575 to the relevant civil partner manually.
The Review form 575 should be issued on the first working day after 5 April. This is in addition to the SA taxpayer바카라 사이트™s own return requirements which remain unaffected.
Manual issue of the Review form 575 can take place at any time during the year on request.
Detailed advice is available on the action to take to clear these work items in section 바카라 사이트˜Returns Work Lists바카라 사이트™.