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SAM101101 | Records: maintain taxpayer record: duplicate SA records (Action Guide)

From HM Revenue & Customs · Self Assessment Manual

The guide is presented as follows:

Establish the correct record to make dormant - Step 1

Temp Nino on one record, verified Nino on the other - Step 2

Making the correct SA record Dormant - Step 3

Establish the correct record to make dormant

1. Check the SA records and notes to determine which record holds the most information and tax returns to establish the correct record to make dormant

  • Check SA Notes-which record contains the latest Information

  • Note the date each record was set up

  • Whether the last ITR signal was set on any record

  • Are unallocated payments showing on the record

When you have established the correct SA record to make dormant:

Temp Nino on one record, verified Nino on the other

2. Temporary Nino on one record, verified Nino on the other – go to step 8 of SAM101106 for further details

Making the correct SA record Dormant

3. When you have established the correct SA record to make dormant:

  • Follow the guidance at SAM101092 - making a record dormant

  • Cancel the penalty follow the guidance at SAM61261

  • Transfer payments where appropriate to the correct record follow the guidance at SAM80050

  • Update TBS to align the designatory details. It’s vital that the information held on both TBS records is identical i.e. name with full 1st and 2nd names shown not just the initials, titles match i.e. Dr on 1 and Mr on the other, if this happens you must align as Dr and use it on both records, gender, date of birth, address.

  • Send SA828 to notify the customer/Agent of the correct reference

  • Email your request to SA, Mixed Records (PT Operations)

  • Add an SA note of action taken

4. Where there is an in year captured tax return on the dormant record, it should be unlogged and captured on the correct live record as per the following instructions and in SAM121640

  • Take screen prints of the return

  • Log and batch it

  • Capture it to the correct record

  • Unlog the original return

  • Review statement for Over repayment charges/underpayments resulting from the move and deal with it accordingly

  • Repeat if there is more than one in date year

  • If Return is an Out of date year then they will create return charge and unlog the old return but be wary of any consequences that may bring. This may then fall into the remit of a Tech band O