SAM103040 - Records: movement of taxpayer records: movement of PAYE linked records

Provided the SA record holds the NINO, a link will be made automatically to a PAYE primary source record by entering the details in the Other System and Other System Reference fields on the SA record.

While that link remains in place, you will

  • Never be presented with the transfer prompt CASE AVAILABLE FOR TRANSFER
  • Not be able to use SA transfer function MAINTAIN RESPONSIBLE OFFICE

PAYE system

Movement of processing responsibility for SA records linked to PAYE, whether as a single transfer or a transfer in bulk, is controlled by the PAYE system. On using a PAYE function or facility to move the PAYE record, automatic processing will

  • Select the linked SA record, using the Unique Taxpayer Reference (UTR) (which originally flowed from the SA record to the PAYE record)
  • Update the entry in the Other System Reference field on the SA record
  • Transfer processing responsibility for the SA record to the new office
  • Flow the new PAYE reference from the SA record to the National Tracing System, to overwrite the reference shown on the NTS index record

»Ê¹ÚÌåÓýapp PAYE system notifies any acting agent of the transfer on form P218(T). »Ê¹ÚÌåÓýapp form shows

  • »Ê¹ÚÌåÓýapp old office name and reference
  • »Ê¹ÚÌåÓýapp new office name, address, reference and telephone number

»Ê¹ÚÌåÓýapp taxpayer is not notified of the transfer.

SA system

»Ê¹ÚÌåÓýapp SA system will

  • Transfer all current work items for that type of Revenue activity to the new office automatically
  • Review the location of technical, recovery and accounting responsibility

Where the SA responsible office rules suggest a transfer of active responsibility for debt management work, a ‘Potential Transfer� work item will be created in the relevant office(s). That office or offices will then consider transferring their responsibility.

Where the responsibility for technical and / or debt management work is not active, responsibility will be transferred automatically.

Banking and accounting responsibility will, where appropriate, be transferred automatically.