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HMRC internal manual

Self Assessment Manual

Returns: individuals returns: contents

  1. SAM121001
    Introduction
Action to take on receipt of the return
  1. SAM121010
    Acknowledging returns: individuals
  2. SAM121020
    Computer generated versions of tax returns
  3. SAM121021
    Manually altered earlier years returns
  4. SAM121025
    Filing dates
  5. SAM121030
    Logging individuals' returns
  6. SAM121031
    Logging individuals' returns (Action Guide)
  7. SAM121035
    Returns with capital gains pages
  8. SAM121040
    Part year individual returns for the current year
  9. SAM121050
    Payment received with individual return
  10. SAM121065
    Return batch identifier
  11. SAM121070
    Return receipt (individual): responsible office elsewhere
  12. SAM121071
    Return receipt (individual): responsible office elsewhere (Action Guide)
  13. SAM121080
    Returns for out of date years: individuals
  14. SAM121090
    Reviewing enclosures: individual return
  15. SAM121100
    Short tax returns
  16. SAM121110
    Storing individual returns
  17. SAM121120
    Taxpayer detail changes
  18. SAM121121
    Taxpayer detail changes (Action Guide)
  19. SAM121130
    Taxpayer is deceased
  20. SAM121140
    Unsolicited returns: individuals
  21. SAM121141
    Unsolicited returns: individuals (Action Guide)
Preparing for capture of the return
  1. SAM121150
    Accounting periods and basis periods: individuals
  2. SAM121170
    Mandatory boxes: individuals
  3. SAM121171
    Mandatory boxes: individuals (Action Guide)
  4. SAM121180
    Prior year adjustments: individuals
  5. SAM121181
    Prior year adjustments: individuals (Action Guide)
  6. SAM121190
    Provisional or estimated figures: individuals
  7. SAM121200
    Return entries to be calculated
  8. SAM121201
    Return entries to be calculated (Action Guide)
  9. SAM121210
    Returns which include a PAYE source of income
  10. SAM121211
    Returns which include a PAYE source of income (Action Guide)
  11. SAM121220
    SAI: completion of individual's return
  12. SAM121225
    SAI: examples of omission of particular boxes
  13. SAM121230
    Subcontractor returns: individuals return review
  14. SAM121240
    Taxpayer carries out more than one trade
  15. SAM121241
    Taxpayer carries out more than one trade (Action Guide)
  16. SAM121250
    Unlogging unsatisfactory individuals returns
  17. SAM121251
    Unlogging unsatisfactory individuals returns (Action Guide)
  18. SAM121260
    Unsatisfactory individuals returns
  19. SAM121261
    Unsatisfactory individuals returns (Action Guide)
Capture of the return information and post capture checks
  1. SAM121265
    Accept the taxpayer's figure
  2. SAM121268
    Auto-coding
  3. SAM121270
    Bankruptcy cases
  4. SAM121271
    Bankruptcy cases (Action Guide)
  5. SAM121272
    Bankruptcy cases: appropriate amount of pre-Relevant Date liability
  6. SAM121275
    Calculation will be wrong
  7. SAM121280
    Capture of individuals returns after 31 Dec: RC cases only
  8. SAM121290
    Capture of individuals returns after 31 October
  9. SAM121310
    Capture of returns issued in error
  10. SAM121311
    Capture of returns issued in error (Action Guide)
  11. SAM121370
    Capture operators guidance: 2007-08 return
  12. SAM121371
    Capture operators guidance - return
  13. SAM121380
    Charge
  14. SAM121390
    Charitable giving (facility withdrawn from April 2012)
  15. SAM121400
    Claim to relief for EIS (Enterprise Investment Scheme) subscriptions
  16. SAM121405
    Claim to relief for SEIS (Seed Enterprise Investment Scheme)
  17. SAM121420
    Computer calculation is incorrect: creating a return charge
  18. SAM121421
    Computer calculation is incorrect: creating a return charge (Action Guide)
  19. SAM121430
    Credibility check
  20. SAM121431
    Credibility check (Action Guide)
  21. SAM121435
    Customer service message
  22. SAM121440
    Error and warning messages: individuals
  23. SAM121441
    Error and warning messages: individuals (Action Guide)
  24. SAM121450
    HMRC delay in using information
  25. SAM121451
    HMRC delay in using information (Action Guide)
  26. SAM121455
    Manual tax calculations: individuals
  27. SAM121460
    Manuscript entries on 'identical' 3rd party software returns
  28. SAM121480
    Multiple SAI for one basis period: individuals
  29. SAM121481
    Multiple SAI for one basis period: individuals (Action Guide)
  30. SAM121490
    Notional tax and payments on account: individuals
  31. SAM121491
    Notional tax and payments on account: individuals (Action Guide)
  32. SAM121500
    Paper reports: individuals
  33. SAM121501
    Paper reports: individuals (Action Guide)
  34. SAM121504
    Payments to employees involved in accidents
  35. SAM121507
    Pensions: unauthorised payments
  36. SAM121510
    Permanent cessation cases
  37. SAM121512
    Points to consider where box TC CAL 1 or 2 differs from computer calculated amount
  38. SAM121515
    Processing the information
  39. SAM121520
    Repairing tax calculation summary boxes 1 and 2
  40. SAM121530
    Repairing obvious errors: individuals
  41. SAM121531
    Repairing obvious errors: individuals (Action Guide)
  42. SAM121540
    Repairing returns after 31 December: individuals
  43. SAM121541
    Repairing returns after 31 December: individuals (Action Guide)
  44. SAM121550
    Repairing individuals returns: guidelines for small repairs
  45. SAM121560
    Rent a room for traders
  46. SAM121561
    Rent a room for traders (Action Guide)
  47. SAM121570
    Returns mislaid after logging: individuals
  48. SAM121571
    Returns mislaid after logging: individuals (Action Guide)
  49. SAM121590
    Saving individual return details
  50. SAM121591
    Saving individual return details (Action Guide)
  51. SAM121600
    State pension lump sum deferral
  52. SAM121610
    Student loan cases
  53. SAM121615
    Swiss Tax Agreement
  54. SAM121620
    Tax equalised employees
  55. SAM121621
    Tax equalised employees (Action Guide)
  56. SAM121630
    Top slicing relief
  57. SAM121640
    Unlogging captured returns
  58. SAM121650
    When to use function create return charge
  59. SAM121660
    Earlier years adjustment (EYA) in code
  60. SAM121661
    Earlier years adjustment (EYA) in code (Action Guide)
  61. SAM121665
    Class 2 National Insurance