SAM140020 - Transfer of liability: transfer from PAYE to SA: one year only PAYE cases

Circumstances may arise where a non-SA PAYE case will need to be brought into SA to recover an underpayment.

You will be asked to bring the case into SA, and issue a return for the year in which the underpayment arose, where

  • The P800(T) shows an underpayment of 拢3000 or more (or less than 拢3000 which is not possible to collect through PAYE)

And

  • The taxpayer has not voluntarily met the liability. The voluntary direct payments (P211(Z)) procedures are available where the taxpayer agrees to make payment

And

  • The date is no later than 23 December three years after the end of the tax year in which the underpayment arose

Note: Where the P800(T) informal calculation covers more than one year, see subject 鈥楴on-SA Stranded Underpayments鈥� (SAM140010) and 鈥極ne or more tax year PAYE cases鈥� (Action Guide) (SAM140021).

Further guidance on informal calculations is provided in the PAYE Manual business area 鈥楻econcile Individual鈥�, section 鈥楨nd of Year Reconciliation鈥� (PAYE93000).