PAYE93026 - Reconcile individual: end of year reconciliation: work item 123 - SBA indicator held - no SA indicator set (Action Guide)

If the case holds a SBA (Specialist Business Area) indicator and is not SA, the system will create this work item. To clear work item 123 consider steps 1 - 6 below.

1.

Consider why there is no SA indicator set on the case. »Ê¹ÚÌåÓýappn action in accordance with appropriate step below

2.

If the case is one of the small number of stand-alone ‘Expat� PAYE cases

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  • Reconcile the case for the year concerned via the PAYE Service

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  • Update the work item with details of the action taken

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  • Close the work item

3.

If the Last Return Year signal is set on a dormant SA record for CY-1 or there is a date of leaving for the CY-1 year on the PAYE record

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  • Mark the PAYE record for the year concerned as ‘Reconciled - SAâ€�

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  • Update the work item with details of the actions taken

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  • Close the work item

4.

If the Last Return Year signal is set on a dormant SA record for any year earlier than CY-1 or there is a date of leaving for any year earlier than CY-1 on the PAYE record

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  • Check whether this is a new employment and / or a payment after leaving from the previous employer, and consider re-opening the SA record as necessary

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  • If Yes

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  • Mark the PAYE record for the year concerned as ‘Reconciled - SAâ€�

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  • Re-open the SA record by removing the Last Return Year signal

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  • In an Expat case, ensure that the new employment is still Expat related. If it is not, deselect the SA record, transfer to Customer Operations and remove the SBA Expat indicator

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  • Update the Expat database

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  • Update the work item with details of the action taken

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  • Close the work item

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  • If No

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  • Reconcile the case for the year concerned via the PAYE Service

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  • Update the work item with details of the action taken

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  • Close the work item

5.

If the Last Return signal is not set on the SA record and there is no date of leaving on the PAYE record - the SA / PAYE link is broken for some other reason and you should

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  • Find out why the SA / PAYE link is broken, and if appropriate take action to re-establish the link

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  • Mark the PAYE record as SA by selecting the [Submit] button next to the ‘Set Reconcile SAâ€� field on the ‘Reconciliation Summaryâ€� screen

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  • Update the work item with details of the action taken

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  • Close the work item

6.

Where there is no dormant SA record

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  • Set up an SA record following the guidance in the Self Assessment Manual business area ‘Recordsâ€�, section ‘Set up taxpayer recordâ€�, Action Guide ‘Set up individual recordâ€� (SAM100221)

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  • Issue an SA return for the year in question

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  • Mark the PAYE record for the year concerned as ‘Reconciled - SAâ€�

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  • Update the Expat database

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  • Update the work item with details of the actions taken

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  • Close the work item