SAM90021 - Permanent cessation: permanent cessation: emigration (Action Guide)

When dealing with an emigration case, follow steps 1 - 14 below, as appropriate. The guide is presented as follows

Ìý Steps 1 - 3
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Ìý Steps 4 - 6
Ìý Steps 7 - 10
Ìý Steps 11 - 14

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For details of how to access any of the SA functions, select 바카라 사이트˜Index of Functions바카라 사이트™ on the left of the screen.

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Initial action

| 1. | Use function AMEND TAXPAYER SIGNALS to set | || | Ìý | * The Manual Return signal | | Ìý | * The Last SA Return Required For Year Ending 5 April signal to the tax year in which cessation has occurred | | 2. | Use TBS function AMEND TAXPAYER ADDRESS to | | Ìý | * Amend the taxpayer바카라 사이트™s address
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And | | Ìý | * Enter 바카라 사이트˜Y바카라 사이트™ in the Abroad field | | 3. | You might also need to | | Ìý | * Use function MAINTAIN TRADE to enter | | Ìý | * The date a trade source ceased | | Ìý | * Use function AMEND PARTNER to enter | | Ìý | * The date a partner source ceased |

Action where early settlement requested

| 4. | Refer case to the nominated Officer for authority to issue an in-year return. A Short Tax Return (SA200) should not be issued in such cases | || | Ìý | * Use function MAINTAIN TAXPAYER RETURN PROFILE to enter the supplementary pages required with the return | | Ìý | * Pass the blank SA return (and appropriate supplementary pages) suitably modified by amending | | Ìý | * The dates to comply with the period for which the details of income and gains are required | | Ìý | * The filing date | | 5. | Upon receipt of authority from nominated Officer | | Ìý | * Issue the modified SA return and supplementary pages together with normal enclosures
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And | | Ìý | * Enter the date of issue in SA Notes | | 6. | When the completed return is received | | Ìý | * Refer case to nominated Officer for further instruction |

Action upon receipt of instructions from the nominated Officer

| Ìý | Where the nominated Officer has instructed you to proceed with the case | || | 7. | Check TBS to see if an election for Marriage Allowance is in place. This will be visible form the 바카라 사이트˜Marriage Allowance details바카라 사이트™ button on the 바카라 사이트˜View Taxpayer Summary Details바카라 사이트™ screen | | Ìý | Where TBS shows MA relationship is in place 바카라 사이트“ customer is transferor | | Ìý | * The customer is entitled to the reduced Personal Allowance (PA) in the SA calculation. For 2015-2016 you must reduce the PA by £1060. For future years it will be 10% of the PA. Calculate the liability using the SEES calculator and select 바카라 사이트˜MAT OUT바카라 사이트™ at REL2 | | Ìý | Where TBS shows MA relationship is in place 바카라 사이트“ customer is recipient | | Ìý | * The customer is entitled to a credit of a maximum of £1060 x 20% = £212. The credit must be limited to the customer바카라 사이트™s tax liability. For example, if the liability is £50, then the MA credit should be limited to £50. Calculate the liability using the SEES calculator and select 바카라 사이트˜MAT IN바카라 사이트™ at REL2 | | Ìý | Where TBS does not show MA relationship is in place 바카라 사이트“ letter from customer wishing to make claim | | Ìý | * You will need to use TBS to enter the details of the claim in 바카라 사이트˜Create MA Relationship바카라 사이트™. Guidance on how to do this can be found at TBSG110 | | Ìý | Then follow the steps below | | Ìý | * Use function CREATE RETURN CHARGE to enter details of the return charge to be set up on the taxpayer바카라 사이트™s SA record | | Ìý | * Use function VIEW STATEMENT to check the payment position on the SA record | | 8. | If a repayment is due and an overpayment is shown on the SA record | | Ìý | * Use function ISSUE REPAYMENT FROM OVERPAID BALANCE | | Ìý | * To repay the credit balance from the SA system. For more detailed information about repaying a credit balance see section 바카라 사이트˜Issue Repayment바카라 사이트™ (SAM110000 onwards) | | 9. | Where the nominated Officer has instructed you to proceed with the case and there is additional liability | | Ìý | * Issue a typed computation of liability accompanied by a payslip PS1(AZ) or PS1(BZ) to the taxpayer or agent
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And | | Ìý | * Request that payment is sent direct to the Banking Operations office | | Ìý | Note: Determination of the taxpayer바카라 사이트™s liability may still result in the taxpayer or agent wishing to settle the outstanding liability at the normal due dates. Do not pursue payment. SA rules will apply. | | 10. | Where the nominated Officer has instructed you not to proceed with the case | | Ìý | * Follow their instructions |

Nominated Officer action where early settlement requested

| 11. | If a case is submitted for authority to issue an in-year return, only provide authority where | || | Ìý | * You are satisfied that a request for early settlement has been made | | Ìý | * The necessary manuscript amendments are made to the return | | 12. | Upon receipt of a completed in-year return you should undertake a preliminary examination of the return to consider whether an enquiry is necessary | | 13. | If you do not consider an enquiry is necessary at this stage write to the taxpayer or agent | | Ìý | * Acknowledge receipt of the return. There should be no suggestion that it has been 바카라 사이트˜accepted바카라 사이트™ or that it is 바카라 사이트˜satisfactory바카라 사이트™ | | Ìý | * Give instructions to calculate the taxpayer바카라 사이트™s liability
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Note: Where estimated expenses / taxable benefits are used it should be made clear to the taxpayer that calculation of the liability can only be regarded as provisional until the actual figures are known | | Ìý | * Include the sentence 바카라 사이트˜However, you have included the following estimates in your return바카라 사이트¦바카라 사이트¦바카라 사이트¦바카라 사이트¦Please let me know the actual figures as soon as they are known바카라 사이트™ | | 14. | If an enquiry is necessary | | Ìý | * Inform the caseworker that he / she should not proceed with this case | | Ìý | * Make arrangements for enquiries in accordance with office procedures. See section 바카라 사이트˜Risk and Enquiry바카라 사이트™ (SAM32000 onwards) | | Ìý | Note: Although you can open an enquiry into an in-year return, it is not possible to use the SA system as the function will not be available. |

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