SAM100191 - Records: set up taxpayer record: SA/PAYE linked cases (Action Guide)
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 鈥業ndex Of Functions鈥� 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 鈥楥riteria For A PAYE / SA Record鈥� (SAM100050) |
| 听 | 听 |
| 听 | Where it is clear that the PAYE record does not contain any SA selection criteria |
| 听 | * Decide whether a return is required for the current year because of the previous source |
| 听 | * 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鈥檚 date falls in 2007/08 set the signal to 鈥�08鈥� |
| 听 | And |
| 听 | * Set the SA Entry / Exit Letter Inhibited signal to 鈥榊鈥� |
| 听 | * 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鈥檚 date falls in 2007/08 set the signal to 鈥�07鈥� |
| 听 | * Check if it appropriate to issue an Exit letter. If is not appropriate set the SA Entry / Exit Letter Inhibited signal to 鈥榊鈥� |
| 听 | Where there is SA selection criteria on the PAYE record |
| 听 | * Take no further action |
| 2. | Use function AMEND TAXPAYER SIGNALS to set the No Repayment signal to 鈥榊鈥� if a PAYE in-year repayment has been made and update SA Notes with the reason why the No Repayment signal has been set |