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HMRC internal manual

Self Assessment: the legal framework

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

Below are details of the amendments that were published on 19 September 2011 (see the update index for all updates)

Page Details of update
   
SALF200 Contents page updated to reflect addition to title of SALF208 and new page SALF208A
SALF207 Change to reflect new late filing penalties for returns for 2010-11 onwards
SALF208 Change to title and additional content limiting application to late filing penalties for returns for 2009-10 and earlier
SALF208A New page describing the late filing penalties for returns for 2010-11 onwards
SALF210 Amended statutory reference for failure to notify penalties
SALF300 Contents page updated to reflect new references to late payment penalties in titles of SALF305-309 and new page SALF308A
SALF302 Additional text referring to new late payment penalty regime applying to balancing payments for 2010-11 onwards
SALF304 Additional text referring to new legislation for late payment interest effective 31 October 2011
SALF305 Update to title and additional text covering new legislation for late payment interest effective 31 October 2011
SALF306 Update to title and additional text covering new legislation for repayment interest effective 31 October 2011
SALF307 Change to title and additional content limiting application to surcharges for late paid tax for 2009-10 and earlier. Updated statutory reference for Class 4 NICs
SALF308 Update to title
SALF308A New page describing the late payment penalties for late paid tax for 2010-11 onwards
SALF309 Update to title and statutory reference
SALF500 Partnerships: Contents page updated to reflect addition to title of SALF506 and new page SALF506A
SALF506 Partnerships: Change to title and additional content limiting application to late filing penalties for returns for 2009-10 and earlier
SALF506A Partnerships: New page describing the late filing penalties for returns for 2010-11 onwards