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HMRC internal manual

Self Assessment: the legal framework

HM Revenue & Customs
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Self Assessment - the legal framework: recent changes

Below are details of the amendments that were published on 27 January 2011 (see the update index for all updates)

The whole of this publication has been restructured to bring it into the current HMRC guidance format.

Section Details of update
SALF100 Updates to overview
SALF200 SALF201 removed
SALF201 Outline removed
SALF203 Amended statutory references
SALF204 Scope of power to correct returns
SALF205 Changes to time limits
SALF206 New terms: taxpayer behaviour, overpayment relief
SALF209 Determinations : changes to time limits
SALF210 Amended statutory references
SALF211 Amended statutory references
SALF300 SALF301 removed
SALF301 Outline removed
SALF303 Payments on account: change of limit from £500 to £1,000
SALF400 SALF401 removed
SALF401 Outline removed
SALF402 New terms: taxpayer behaviour
SALF404 Changes to power to correct returns and to terms for taxpayer behaviour
SALF407A New terms: taxpayer behaviour
SALF408 New terms: penalties for inaccuracies
SALF409 Discovery assessments: new terms for taxpayer behaviour
SALF411 Discovery assessments: new time limits
SALF500 SALF501 removed
SALF501 Outline removed
SALF503 Partnership returns: filing dates
SALF504 Partnership returns: changes in scope of power to correct and to relief for errors
SALF507 Partnership returns: time limit for opening an enquiry
SALF510 Partnership returns: new penalties and terms for taxpayer behaviour
SALF600 SALF601 removed
SALF601 Outline removed
SALF603 Claims: new time limits
SALF610 Claims: updated statutory references
SALF613 Claims: new time limits
SALF700 SALF701 removed
SALF701 Outline removed
SALF800 SALF801 removed
SALF801 Outline removed
SALF803 Other issues: new time limits
SALF806 Other issues: amended statutory references