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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Records: SA and permanent notes: maintain permanent notes

Notes with a long-term value and likely to be useful to any office who might work the case should be recorded using function MAINTAIN PERMANENT NOTES.

Examples include

  • Agreed valuation
  • Bankruptcy
  • Bankruptcy voluntary agreement
  • Blindness
  • Capital gains acquisition
  • Capital gains disposal
  • Capital gains losses
  • Double taxation
  • Name change
  • New NINO
  • Overlap relief
  • Power of attorney
  • Probate
  • Residence ruling
  • S9A enquiry closed
  • Trading losses
  • Transitional relief

All Permanent Notes should be obtained from the SEES Notes Paster. No other information must be recorded in function MAINTAIN PERMANENT NOTES. 

If you want to review the case at a later date, use the B/F facility within function MAINTAIN PERMANENT NOTES. If you set a B/F date a work item will be created on the ‘Permanent Notes Review’ (W048) work list. Entries on this list must be reviewed monthly.


1. Do not use the B/F facility unless you want to review the case at a later date
2. Review the ‘Returns Not Captured’ work list entries monthly to ensure that the SA Permanent Note is up to date

Any operator with the SA CLPO Clerical Processing Officer and CLCW Clerical Caseworker - Technical roles can view existing Permanent Notes and record a new Permanent Note by using function MAINTAIN PERMANENT NOTES.

After adding a new Permanent Note the computer will automatically add the

  • Date the Permanent Note was recorded
  • Office Role (Processing Office or Technical Office)
  • Your Personal Identification Number (PID)


  • Office Identifier

Once recorded, Permanent Notes can be amended by an authorised operator.