SAMUPDATE100108 - Recent changes to this guidance
Below are details of the amendments that were published on 08 January 2010 (see the update index for all updates).
| Section | Details of update |
| SAM70001 | ‘Customer Service - Introduction’ - reference made to ‘Your Charter’ |
| SAM70020 | ‘Customer Service - IT Service Centre’ - updated |
| SAM70050 | ‘Customer Service - Customer Support’ - reference made to ‘Your Charter’ |
| SAM70151 | ‘Customer Service - VIMU’ - actions clarified |
| SAM80071 | ‘Receive time to pay request in the processing office - Action Guide’ - address of Payment Helpline inserted |
| SAM113010 | ‘W030 Inhibited automatic repayments work list’ - work list entry ‘M maximum credits exceeded’ added to list |
| SAM113011 | ‘W030 Inhibited automatic repayments work list - Action Guide’ - new steps 68 - 69 added to cover work list entry ‘M maximum credits exceeded’ |
| SAM114040 | ‘Claims: error or mistake’ - class 4 NIC refunds - repayment supplement example corrected |
| SAM120001 | ‘Return issue - Introduction’ - issue of SA316 in new cases. Supplementary pages for earlier years to be obtained from the Orderline |
| SAM120040 | ‘Issuing returns other than at annual bulk issue’ - supplementary pages for earlier years to be obtained from the Orderline |
| SAM120041 | ‘Issuing returns other than at annual bulk issue - Action Guide’ - supplementary pages for earlier years to be obtained from the Orderline |
| SAM120070 | ‘New commencement cases’ - supplementary pages for earlier years to be obtained from the Orderline |
| SAM120071 | ‘New commencement cases - Action Guide’ - supplementary pages for earlier years to be obtained from the Orderline |
| SAM120090 | ‘Requesting automatic issue of returns after ITAR’ - issue of SA316 in new cases |
| SAM120110 | ‘The taxpayer return profile’ - supplementary pages for earlier years to be obtained from the Orderline or HMRC website |
| SAM121001 | ‘Individuals returns - Introduction’ - reference made to SA602A for manually amended returns. Earliest year that can be captured on LDC amended. Action clarified for processing returns where responsible office is elsewhere |
| SAM121020 | ‘Computer generated versions of tax returns’ - clarification that a computer generated return must be signed |
| SAM121021 | ‘Manually altered earlier years returns’ - reference added to SEES letter SA602A |
| SAM121035 | ‘Returns with capital gains pages’ - contact name in RIS Operations Individuals changed |
| SAM121060 | ‘Retrieval of short tax returns’ - subject deleted |
| SAM121061 | ‘Retrieval of short tax returns - Action Guide’ - subject deleted |
| SAM121121 | ‘Taxpayer detail changes - Action Guide’ - removal of instruction to transfer SA records when prompted |
| SAM121211 | ‘Returns which include a PAYE source of income - Action Guide’ - removal of instruction to update Maintain Sources where the link between SA and PAYE has not yet been made |
| SAM121251 | ‘Unlogging unsatisfactory individuals returns - Action Guide’ - removal of instruction to keep a copy of the letter when sending back an unsatisfactory return |
| SAM121260 | ‘Unsatisfactory individuals returns’ - definition of satisfactory criteria amended, reference to enclosure of missing pages removed and inclusion of reference to SA602A and manually altered returns |
| SAM121261 | ‘Unsatisfactory individuals returns - Action Guide’ - reference to enclosure of missing pages removed and inclusion of reference to SA602A and manually altered returns |
| SAM121371 | ‘Capture operators guidance 2008/09 return’ - Reference to DUI removed and capture guidance changed from rounding up/down to capture ‘as seen’. Additional paragraph added to advise staff to remove the HR indicator in all cases from the PAYE Indicators screen |
| SAM121684 | ‘State pension incorrectly returned - Action Guide’ - Details included about acceptable difference between pre-populated boxes and taxpayer’s figure |
| SAM121691 | ‘The coding (integrity) check - Action Guide’ - amended in line with latest Helpcard version |
| SAM122020 | ‘Logging partnership returns’ - clarification of ‘home’ and ‘away’ returns. The majority of returns should now be processed and stored in the processing office that receives them |
| SAM122021 | ‘Logging partnership returns - Action Guide’ - confirmation that some returns will still be considered ‘away’ cases (HNWU, PD1, Expat or CAR) |
| SAM122040 | ‘Return receipt (partnership) - responsible office elsewhere’ - clarification of which returns should be sent on elsewhere |
| SAM122041 | ‘Return receipt (partnership) - responsible office elsewhere - Action Guide’ - clarification of what to do with returns |
| SAM122080 | ‘Storing partnership returns’ - PD1 cases should not be captured in any office other than PD1 |
| SAM122110 | ‘Mandatory boxes - partnerships’ - removal of instruction to enter dummy UTR at box 8 where partner foreign and no SA record required |
| SAM122111 | ‘Mandatory boxes - partnerships - Action Guide’ - removal of instruction to enter dummy UTR at box 8 where partner foreign and no SA record required |
| SAM122130 | ‘SAI - completion of partnership tax return’ - the three line account threshold has been brought into line with the VAT threshold for 2009-10 |
| SAM122160 | ‘Unsatisfactory partnership returns’ - box 8 on the partnership return is now mandatory |
| SAM122261 | ‘Saving partnership return details - Action Guide’ - removal of instruction to forward details of partners’ statements to the partners own processing office |
| SAM124140 | ‘Subcontractor’s amended returns’ - manual check updated |
| SAM125161 | ‘W049 short tax returns rejections - Action Guide’ - at step 21, cross-reference to unsatisfactory returns guidance included. At step 48 removal of instruction to use function MAINTAIN SOURCES where SA/PAYE link not yet made |
| SAM125200 | ‘W054 weekly returns review: transfer of allowances’ - to amend code where able using NPS functionality |
| SAM125201 | ‘W054 weekly returns review: transfer of allowances - Action Guide’ - to amend code where able using NPS functionality |
| SAM125050 | ‘W024 duplicate return logged…..’ - that once a paper return is logged it cannot be superseded by an online return |
| SAM125051 | ‘W024 duplicate return logged….. - Action Guide’ - that once a paper return is logged it cannot be superseded by an online return |
| SAM125211 | ‘W055 failed online amendments - Action Guide’ - steps 13 - 19 rewritten and new step 24 |
| SAM127001 | ‘Returns processed by HMRC Netherton - Introduction’ - to unlog unsatisfactory returns and make SA note |
| SAM127020 | ‘HMRC Netherton - logging returns’ - unsigned return to be unlogged before returning to the person who submitted it |
| SAM127030 | ‘HMRC Netherton - return indicates capital gains form completed’ - Form SA200(CG) replaced with SA108 |
| SAM127031 | ‘HMRC Netherton - return indicates capital gains form completed - Action Guide’ - Form SA200(CG) replaced with SA108 |
| SAM127040 | ‘HMRC Netherton - return is not signed’ - unsigned return to be unlogged before returning to the person who submitted it. Removal of instruction to keep records of returns sent back |
| SAM127041 | ‘HMRC Netherton - return is not signed - Action Guide’ - unsigned return to be unlogged before returning to the person who submitted it. Removal of instruction to keep records of returns sent back |
| SAM127050 | ‘HMRC Netherton - returns for earlier years’ - removal of instructions to forward 2003/04 and earlier years returns to pilot offices |
| SAM127051 | ‘HMRC Netherton - returns for earlier years - Action Guide’ - removal of instructions to forward 2003/04 and earlier years returns to pilot offices |
| SAM127080 | ‘HMRC Netherton - unsatisfactory returns’ - unsatisfactory return to be unlogged before returning to the person who submitted it. Removal of instruction to keep records of returns sent back |
| SAM127081 | ‘HMRC Netherton - unsatisfactory returns - Action Guide’ - unsatisfactory return to be unlogged before returning to the person who submitted it. Removal of instruction to keep records of returns sent back |
| SAM131001 | ‘Statement issue - Introduction’ - issuing and viewing statements - TSS statement facility replaced with SEES SA statement facility |
| SAM131070 | ‘W041 manual statement issue work list’ - TSS statement facility replaced with SEES SA statement facility |
| SAM131071 | ‘W041 manual statement issue work list - Action Guide’ - rewritten to reflect TSS statement facility replaced with SEES SA statement facility |
| SAM131110 | ‘Changing the full or simple signal’ - TSS statement facility replaced with SEES SA statement facility |
| SAM131140 | ‘View and print copy of issued statement’ - TSS statement facility replaced with SEES SA statement facility |
| SAM131150 | ‘View and print copy of today’s statement’ - TSS statement facility replaced with SEES SA statement facility |
| SAM131151 | ‘View and print SEES SA statement - Action Guide’ - rewritten to reflect TSS statement facility replaced with SEES SA statement facility |