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. Then action in accordance with appropriate step below

2.

If the case is one of the small number of stand-alone 鈥楨xpat鈥� 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 鈥楻econciled - SA鈥�

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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 鈥楻econciled - SA鈥�

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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 鈥楽et Reconcile SA鈥� field on the 鈥楻econciliation Summary鈥� 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 鈥楻ecords鈥�, section 鈥楽et up taxpayer record鈥�, Action Guide 鈥楽et up individual record鈥� (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 鈥楻econciled - SA鈥�

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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