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Where a date has been entered on the return of when the date taxpayer ceased to be a partner in a business (box 4 on both the Partnership (full) and Partnership (short) pages) follow steps 1 - 13 below.

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

1. Establish from the return which source has ceased, and the date of cessation

2. Use function MAINTAIN PARTNER to enter the date of cessation against that source.  The computer will nominate a new main source, where there are multiple sources on the record and the main source has ceased, and possibly present the transfer prompt CASE AVAILABLE FOR TRANSFER

3. If function CASE AVAILABLE FOR TRANSFER is presented

   • Note the details of the proposed new responsible office

   • Leave the ‘N’ entry in the Please Confirm If Transfer Required? field

   • Select the [OK] button

     Note:  You need to fully update the SA record before it is transferred

4. Consider whether you have sufficient information to determine the taxpayer’s current main source.  If not, write to the taxpayer for details

5. Consider whether future SA returns are required from the taxpayer

   • If they are, follow steps 6 - 9

   • If they are not, follow steps 10 – 13

   If future SA returns are required

6. Use function MAINTAIN RETURN PROFILE to

   • Review the taxpayer Return Profile

   • Update the profile, as necessary, for the supplementary pages to be issued with the next return

7. Use function MAINTAIN SOURCES to

   • Review the nominated main source

   • Nominate a new main source, if necessary

8. If you nominate a new main source, you may be presented with the transfer prompt, function CASE AVAILABLE FOR TRANSFER

   • Enter ‘Y’ in the Please Confirm If Transfer Required? field

   • Select the [OK] button

   • Ensure Essential Notes and SA Notes are updated to reflect where papers are held (for example file, post batch, PN pad)

9. If you do not nominate a new main source, but want to transfer your responsibility for the SA record

   • Use function MAINTAIN RESPONSIBLE OFFICE.  Select the [Transfer] button and enter the new office details

     Note: If the transfer is on the basis of a new main source nominated by the computer (see step 3), you will have a note of the proposed new office details.

   Detailed advice is available in section ‘Movement of Taxpayer Records’ (SAM103000 onwards).

   If future SA returns are not required

10. Use function AMEND TAXPAYER SIGNALS to set the Last SA Return Required For Year Ending 5 April signal to the year of the return now to hand.  For example, if you have been reviewing the return for 2006-07, set the signal to ‘07’

    Where exceptionally the return for the following year has already been issued, you must set the signal to the year of that return.  Using the same example as above, this would be ‘08’

11. Use function VIEW STATEMENT to see if payments on account have been set up for the year following the return year

    If they have, reduce these to nil where

    • The case ceased to fall within SA during the previous year

      And

    • The SA return for the year of cessation has already been received and captured

      Note:  Strictly the taxpayer should make a claim to adjust (reduce) payments on account, but a practical approach is recommended provided the two conditions above are satisfied.

12. Where payments on account are to be reduced to nil using function CREATE RETURN CHARGE send the screen by selecting the [OK] button.  This will reduce the payments on account to nil

13. Consider whether any link to a PAYE or CODA record should be broken. If so use function MAINTAIN SOURCES to delete the entries in the Other System and Other System Reference fields.

Detailed advice is available in section ‘Maintain Taxpayer Records’ (SAM101000 onwards).