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Where there is an entry in the field LU (Liability Unlikely) on the record and the return or amended return shows Tax and / or Class 4 NIC liability follow steps 1 - 4 below

For details of how to access the SA function, select ‘Index Of Functions’ on the left of the screen.

1. Review the return to decide whether the taxpayer will probably be liable to tax or Class 4 NIC in future years
2. Use function AMEND TAXPAYER SIGNALS to view the entry in the LU Year field
3. Where there is likely to be future liability to tax and / or Class 4 NIC to be met
   • In function AMEND TAXPAYER SIGNALS, delete the LU Year entry
4. Where there is not likely to be future liability to tax and / or Class 4 NIC to be met
   • Consider whether the LU Year period should be amended And in function AMEND TAXPAYER SIGNALS
   • Amend the period Or Leave the LU Year entry undisturbed