Chapter SAM100050
| Published date | 08 April 2016 |
| Record Number | SAM100050 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
During day to day work an SA record is required for a year where
- The latest employment, Job Seekers Allowance, or Incapacity Benefit claim, or Occupational pension is live
And one of the following criteria is present
- The total taxable income (including benefits and so on), before allowances and tax reliefs are set off, exceeds £100k. Note: No signal is set on NPS to identify these cases
Or
- The individual or their partner is entitled to receive Child Benefit (or someone else claims Child Benefit for a child who lives with the individual) which is liable to the High Income Child Benefit Charge (from 2012 to 2013), and the individual has the higher adjusted net income
Or
-
The latest coding contains
- Any expenses or professional subscriptions of £2500 or in excess
- Other earnings from part time earnings, other income (not earnings) commission, income from property, tips are in excess of £2500
- Higher Rate Adjustment is in excess of £5625
Notes:
| 1. | The reconciliation of all years on PAYE, prior to the case being set up in SA, should be dealt with in accordance with PAYE93032 and PAYE93033 |
| 2. | If the total expenses claimed are £2500 or more the case should be set up on SA (or the SA record reactivated, if dormant) for the year to which the expenses claim relates. If the claim is for CY, update the SA record so that an SA tax return will be issued in April. If the claim is for a year earlier than CY and a return has not already been issued, issue one now |
| 3. | During day to day work an SA record is required for a year where |
- The latest employment, Job Seekers Allowance, or Incapacity Benefit claim, or Occupational pension is live
And one of the following criteria is present
- The total taxable income (including benefits and so on), before allowances and tax reliefs are set off, exceeds £100k. Note: No signal is set on NPS to identify these cases
Or
- The individual or their partner is entitled to receive Child Benefit (or someone else claims Child Benefit for a child who lives with the individual) which is liable to the High Income Child Benefit Charge (from 2012 to 2013), and the individual has the higher adjusted net income
Or
-
The latest coding contains
- Any expenses or professional subscriptions of £2500 or in excess
- Other earnings from part time earnings, other income (not earnings) commission, income from property, tips are in excess of £2500
- Higher Rate Adjustment is in excess of £5625
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