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Any office with processing responsibility may set up an SA record, although an office will normally only set up an SA record when they are satisfied that responsibility falls to that office. The computer determines which office has processing responsibility by following the SA responsible office rules, which are explained in the section 鈥楳ovement of Taxpayer Records鈥�, in business area 鈥楻ecords鈥� (SAM103000onwards).

The current office with processing responsibility will always have an active responsibility to maintain that record. Technical, recovery and accounting responsibilities are allocated when the need arises.

In most cases the associated offices with recovery and technical responsibilities will be those whose geographical area includes the taxpayer鈥檚 relevant address. Where no post code is entered on the SA record, the associated offices will be those nominated to support the office with processing responsibility that set up the record.

Responsibility for a work item will also be allocated by Work Management, on the basis of the Revenue activity, to one of the following

• The office with processing responsibility for the taxpayer
• The office with recovery responsibility for the taxpayer
• The office with technical responsibility for the taxpayer
• The office with accounting responsibility for the taxpayerThe Index of Work Lists in the left bar provides more information.

Transfer of responsibilityWhen responsibility for processing is transferred

• Any current work items allocated to the office with processing responsibility are reallocated automatically
• The accounting responsibility is reviewed and, if appropriate, transferred automatically
• If the office with technical responsibility does not have active responsibility for the taxpayer, technical responsibility will be transferred automatically
• If the office with recovery responsibility does not have active responsibility for the taxpayer, recovery responsibility will be transferred automaticallyWhen technical or recovery responsibility is transferred by the operator, any current work items allocated to the operator鈥檚 office are reallocated automatically.