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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

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