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HMRC internal manual

Self Assessment Manual

Recent changes to this guidance

Below are details of the amendments that were published on 05 February 2010 (see the update index for all updates).

Section Details of update
   
SAM50001 ‘Debt and return pursuit: overview - Introduction’ - note added about forms SA309B and SA309D plus information given on SA359 and DMB campaigns.
SAM50010 ‘PCA signal’ - general update.
SAM50030 ‘Revenue determinations’ - 1) new IDMS process from December 2009. 2) submission of return will supersede determination provided return received within time limit. 3) time limit for raising determination changed from 1 April 2010.
SAM50040 ‘Remission’ - clarification of SA roles needed.
SAM113011 ‘W030 inhibited automatic work lists - Action Guide’ - steps 26 and 27 updated with interim guidance from Newsboard 533/09.
SAM121100 ‘Short tax returns’ - reference to where captured returns are stored now removed as returns are shredded after capture.
SAM121110 ‘Storing individual returns’ - reference to where captured returns are stored now removed as returns are shredded after capture.
SAM125030 ‘W053 daily returns review: INT / ADC / PAYE CIC’ - updated box numbers from 2007/08 ITR to 2008/09 ITR where box 14 or 15 of tax calculation summary not completed.
SAM127001 ‘Returns processed by HMRC Netherton - Introduction’ - reference to where captured returns are stored now removed as returns are shredded after capture.