Chapter SAM103090
| Published date | 08 April 2016 |
| Record Number | SAM103090 |
| Court | HM Revenue & Customs |
This subject consists of the follows
Individuals
Partnerships
Trusts
General guidance
In general the office with processing responsibility for the SA record is determined by the location of the primary source of income. Where all sources are PAYE, and one or more of those sources is an occupational pension, you should refer to the PAYE Manual.
The normal rules for determining the office with responsibility for processing work of an individual (including a partner) are set out below
| Main Source | Responsible Office |
| PAYE | Processing office |
| Trade | The office dealing with the taxpayer’s business address |
| Partner | The office responsible for the SA partnership record |
| Property income |
Interest received
Taxable maintenance
Foreign income
Other income not taxed elsewhere
| Taxed income at higher rate( where gross income exceeds £100000) | The office dealing with the taxpayer’s base address unless there is PAYE link. Where an SA record is linked to a PAYE record the office holding the PAYE will be responsible, however special rules apply to both CPR and EXPAT records | |
| Income on which PAYE is not operated (formerly Direct Collection arrangements) | Processing Office |
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PartnershipsThe normal rules for allocating an office with responsibility for processing work for a partnership are
- The office whose geographical boundaries include the partnership’s business address
Or
- Where there are no business premises, the office whose geographical boundaries include the partnership’s base address
Processing responsibility for a partnership may be allocated to a particular office for administrative reasons. These exceptions cannot be built into...
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