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HMRC internal manual

Self Assessment Manual

Assessments: assessments within SA: revenue assessment

A Revenue assessment is an assessment made by HMRC in respect of income that

  • Does not form part of the taxpayer’s self assessment, for example where the year is prior to SA

Or, in certain circumstances

  • Has not been included in the taxpayer’s self assessment, for example in a discovery assessment

Examples of Revenue assessment are

| 1. | Cases where a discovery has been made under S29 TMA and either | || |   | * The enquiry window (SAM31100) for the year is no longer open
Or | |   | * An enquiry for the year has already been opened and closed | | 2. | Cases where HMRC has an option under S63(1)(b) to revise the profits for the final 3 years of a business to the actual basis | | 3. | Assessments under Schedules D and E for pre-SA years if made after 5 April 1998 | | 4. | The recovery of over-repayments under S30 TMA |

Revenue assessments will normally be made by using the Technical Support System (TSS) to create the calculation and attaching a letter prepared using SEES Forms and Letters. Together these two documents form the assessment. There will however be circumstances where either

  • A clerically prepared assessment is required and a manual assessing set will be used


  • An assessment may be made using the guidance at SAM22000 (Assessments: Non SA Assessing)

Function CREATE REVENUE ASSESSMENT will be used to enter the charge arising from a Revenue assessment onto the taxpayer’s SA record.

Note: Liability arising from Revenue assessments will not be recorded using this function in the following circumstances

  • When amending a taxpayer’s self assessment
  • When making an assessment using the guidance at SAM22000 onwards
  • When amending a pre - SA assessment using the guidance at SAM22000 onwards