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HMRC internal manual

Self Assessment Manual

Assessments: assessments within SA: introduction

Stand-alone assessments will be required in SA only in specific circumstances. In the majority of cases the taxpayer will self assess and any amendment to that self assessment will be made by either the taxpayer or HMRC. A stand-alone assessment will not be required.


1. A stand-alone assessment is not a self assessment and exists apart from a self assessment. A stand-alone assessment is, however, a further assessment to any self assessment. If there is no self assessment, for example because there is a failure to notify chargeability, a stand-alone assessment is not a further assessment.
2. If an original stand-alone assessment is discovered to be insufficient a further assessment should be made.

From 6 April 1998 the charge arising from all new assessments, (other than Special Assessments), and further assessments will be recorded onto the taxpayer’s SA record. This is in order that the Section 86 TMA1970 (up to 30 October 2011) and FA2009 Section 101 and Schedule 53 (from 31 October 2011) interest provisions are correctly handled. There will be occasions when an assessment for a pre-SA year is required and it will be necessary to ensure that an SA record exists to handle the resulting charge.

The types of assessment that may be required in SA are as follows

  • A discovery assessment made under Section 29 TMA 1970 after the conclusion of investigations under the discovery provisions, or during an enquiry if the assessment is required for an earlier year for which no enquiry has been opened
  • A payment made, or a benefit arising, under Section 148 ICTA 1988 during the year 1997-98 in respect of an employment that ceased during the year 1996-97
  • Adjustments to penultimate and ante-penultimate years of self employment under the provisions of Section 63 ICTA 1988 or Para 3, Schedule 20 FA 1994
  • The withdrawal of capital gains roll-over relief under Section 153A(4) TCGA 1992
  • The recovery of an over-repayment of tax under Section 30 TMA 1970
  • Assessments made where payments of pensions and so on are made in a different tax year to the taxpayer’s entitlement to the amount

The procedures for making an assessment vary, and will depend upon

  • The year for which the assessment is required


  • The type of taxpayer being assessed

In addition, consideration must be given to

  • The relevant due date for Section 86 interest


  • Whether the SA payments on account for the year following the year of assessment need to be amended

There are no functions within the SA system for making an assessment. It will, therefore, be necessary to produce a calculation using the Technical Support System (TSS) and create an assessment, or further assessment, letter using SEES - Forms and Letters. The resulting charge is then recorded on the taxpayer’s SA record using function CREATE REVENUE ASSESSMENT.

All stand-alone assessments are subject to appeal and postponement application.