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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
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Assessments: non SA assessing: creating the SEES 310(Z) letter

The SEES 310(Z) assessment letter can be found in the SEES menu under the SAFE category.

This form can be used to create an original, an amended, a further or an amended further assessment, depending on the option selected. A file copy will be created and an agents copy, if selected. The Determination option will only be used in CIS cases.

When creating the SEES assessment letter

  • Select the type of assessment required
  • Enter agent details if an agent is acting
  • Select the appropriate legislation title. This will print the legislation and interest rules on the assessment
  • Enter the assessment particulars
  • Calculate and enter the correct amount of tax due

The SEES assessment letter will show how the charge has been created so there is no need to create a separate calculation. The charge must be created on SAFE and a payslip printed using Print Payslip. The payslip should be attached to the form before issue.