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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 05 March 2010 (see the update index for all updates).

Section Details of update
   
SAM33040 ‘W036 informal discharge review list’ - Compliance staff should review this list as directed.
SAM71122 ‘W036 informal discharge review’ - Compliance staff should review this list as directed.
SAM72030 ‘Responsible offices and agents’ - Updated to show new procedure for agent maintainer work.
SAM72062 ‘Agent maintainer’ - Updated to show new procedure for agent maintainer work.
SAM101092 ‘Dormant records’ Action Guide - Procedure updated:

Step 9 - Cancel any penalties issued for the year and issue the SEES letter SA642.

Step 12 - Issue the SEES letter SA645.    
  SAM101093 ‘Dormant records - Re-activating a dormant record’ Action Guide - Step 3 - Requests by customer or agent to remain in SA even though the SA criteria are not being met, can no longer be accepted.
  SAM120040 ‘Issuing returns other than at annual bulk issue’ - To include a sub-section on duplicate return issue giving guidance including how to address and who to issue a duplicate return to.
  SAM121230 ‘Subcontractor returns: individuals return review’ - Guidance updated in relation to manual check of amended returns.
  SAM121371 ‘Capture operators guidance: 2009/09 return’ - General point 2 - Reference made to SAM121684 incorrectly returned state pension amendment limits
  SAM121683 ‘Failure to claim married couple’s allowance’ - Text between steps 4 - 5 and 11 - 12 emboldened to act as an aid when following the Action Guide.
  SAM122140 ‘Subcontractor returns: partnership return review’ - Guidance updated in relation to manual check of amended returns.
  SAM123180 ‘Trust returns: SAI: completion of trust return’ - Turnover amount updated to £30,000.
  SAM123190 ‘Subcontractor returns: trust return review’ - Guidance updated in relation to manual check of amended returns.
  SAM124160 ‘The Amend Return function’ - Sentence added to clarify that when a self calculation is repaired, a calculation will be issued.
  SAM125011 ‘W051 Daily returns review: ceased date set’ Action Guide:

Step 14 - added to prompt referral to see if FIN 3 selected, later points renumbered.

Step 16 - clarified to indicate where notification of cessation of CIS case details are to be sent and by what method.

Step 20 - amended to replace ‘Essential Notes’ with ‘PAYE record’.

Step 21 - Reference to earlier step amended.    
  SAM125031 ‘W053 daily returns review: INT/ADC/PAYE CIC’ Action Guide - Actions at 29 and 30 reversed to say take action according to Minor Queries helpcard and then make the phone call.
  SAM140030 ‘SA stranded underpayments’ - Addition of instruction to advise t/p in our letter to tick box 3 on MTR or 12.12 on STR to prevent transfer of any u/p to the code where there is no or little liability.