SAM100191 | Records: set up taxpayer record: SA/PAYE linked cases (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

When the SA record is linked to a PAYE record, follow steps 1 - 2 below

For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen.

1.	Where the taxpayer has ceased self employment, and taken up employment, review the PAYE record for the presence of SA criteria. See the subject ‘Criteria For A PAYE / SA Record’ (SAM100050)

	Where it is clear that the PAYE record does not contain any SA selection criteria
	* Decide whether a return is required for the current year because of the previous source
	* If so, use function AMEND TAXPAYER SIGNALS to set the Last SA Return Required For Year Ending field to 5 April next. For example, if today’s date falls in 2007/08 set the signal to ‘08’
	And
	* Set the SA Entry / Exit Letter Inhibited signal to ‘Y’
	* If not, use function AMEND TAXPAYER SIGNALS to set the Last SA Return Required For Year Ending field to 5 April last. For example, if today’s date falls in 2007/08 set the signal to ‘07’
	* Check if it appropriate to issue an Exit letter. If is not appropriate set the SA Entry / Exit Letter Inhibited signal to ‘Y’
	Where there is SA selection criteria on the PAYE record
	* Take no further action
2.	Use function AMEND TAXPAYER SIGNALS to set the No Repayment signal to ‘Y’ if a PAYE in-year repayment has been made and update SA Notes with the reason why the No Repayment signal has been set