SAM140010 - Transfer of liability: transfer from PAYE to SA: non-SA stranded underpayments

Where

  • A non-SA taxpayer ceases PAYE to become self employed and an underpayment remains to be collected

Or

  • A non-SA taxpayer has been issued with an informal calculation (form P800(T)) for one or more tax years and it is not possible to collect the underpayment through PAYE

And

  • The taxpayer does not agree to meet the liability voluntarily

    • Issue an SA return for each year for which a P800(T) has been raised. Note: You can only issue an SA return if the year of the underpayment is still in date. A return cannot be issued later than 23 December three years after the end of a tax year. For example a 2006-2007 return cannot be issued after 23 December 2010

For further information, see subject 鈥極ne or more tax year PAYE cases鈥� (Action Guide) (SAM140021)

Further guidance on PAYE underpayments is provided in the PAYE Manual, business area 鈥楻econcile Individual鈥�, section 鈥楿nderpayments鈥� (PAYE90000 onwards).