SAM100190 | Records: set up taxpayer record: SA/PAYE linked cases

PAYE linked cases

If the SA record is linked to PAYE, you should consider the SA selection criteria. We have given an undertaking that SA returns will not be issued unnecessarily to PAYE taxpayers. Where the taxpayer has ceased self employment and taken up employment, and the PAYE record contains no SA selection criteria, you should record the last year for which an SA return is required on the SA record.

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PAYE cessations

Where a taxpayer obtains an in-year repayment and subsequently becomes an SA case, the SA record has to be noted.

If an in-year repayment has been made, function AMEND TAXPAYER SIGNALS should be used to set the No Repayment signal. This will place an inhibition on the taxpayer record that will prevent an automatic repayment and possible over-repayment being made. SA Notes should be updated to include the reason for the No Repayment signal being set.