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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 02 April 2010 (see the update index for all updates).

Section Details of update
   
SAM71040 Lists in the network - Change in title to work list W052 - now SA/PAYE auto-coding exceptions.
SAM71050 Management information - Change in title to work list W052 as above and addition of new work list W059 ‘Online return rejections’.
SAM71060 Managing work lists - Addition of work lists W052 and W059 to list.
SAM71154 W052 daily returns review - SA/PAYE auto-coding exceptions - Title of work list changed and content rewritten.
SAM71163 W059 online return rejections - New subject.
SAM90010 Deceased cases - ‘Nominated HO or Manager’ section re-positioned.
SAM120001 Return issue: introduction - To clarify what supplementary pages are stocked by the Orderline and details of a letter that must be sent if the return is for CY-3 or earlier.
SAM120010 Automatic annual bulk issue - Self employed income limit amended to £68,000 and note to clarify what additional supplementary pages can be provided by the Orderline.
SAM120020 Criteria for issue of short tax return - Self employed income limit amended to £68,000.
SAM120041 Issuing returns other than at bulk issue (Action Guide) - Note at step 2 amended to clarify that a letter should be sent if issuing a return for CY-3 or earlier.
SAM120070 New commencement cases - To clarify what supplementary pages are stocked by the Orderline and details of a letter that must be sent if the return is for CY-3 or earlier.
SAM120071 New commencement cases (Action Guide) - At step 4 where supplementary pages for CY-3 or earlier are required, issue a letter directing the taxpayer to their local office or HMRC Internet site.
SAM121001 Individuals returns: introduction - Self employed income / land and property income limit amended to £68,000.
SAM121031 Logging individuals’ returns (Action Guide) - At step 6 - multiple years’ returns for the same case should be logged and captured together.
SAM121141 Unsolicited returns: individuals (Action Guide) - At step 18 - send SEES letter SA650.
SAM121260 Unsatisfactory individuals returns - Self employed income / land and property income limit amended to £68,000.
SAM121261 Unsatisfactory individuals returns (Action Guide) - New steps 5, 6 and 7.
SAM121268 Auto-coding - New subject.
SAM121515 Individuals’ returns: processing the information - To process returns for the same UTR in chronological order.
SAM125030 W053 daily returns review: INT / ADC / PAYE CIC - Paragraph inserted to advise that from 6 April 2010 no new cases will populate the list. Any existing work items will remain until worked.
SAM125040 W052 daily returns review - SA/PAYE auto-coding exceptions - Title of work list changed and content rewritten.
SAM125041 W052 daily returns review - SA/PAYE auto-coding exceptions (Action Guide) - Title of work list changed and content rewritten
SAM125161 W049 short tax return rejections (Action Guide) - Reference made at step 24 to SAM127001 on how to view the scanned image of a short tax return.
SAM125211 W055 failed online amendments (Action Guide) - At step 14 - clarification that Amendment Timestamp shows the date of receipt.
SAM125240 W059 online return rejections - New subject.
SAM125241 W059 online return rejections (Action Guide) - New Action Guide.
SAM127001 Returns processed by HMRC Netherton: introduction - Self employed income / land and property income limit amended to £68,000 and instructions added on how to view scanned image.