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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 07 May 2010 (see the update index for all updates).

Section Details of update
   
SAM006 Contact point for queries revised.
SAM2020 Payments on account: 1996/97 amendments - Clarification that a return amendment may alter the amount payable.
SAM2050 Notify taxpayer of new or amended PoA - Issue of FREEPOST envelopes changed to return addressed envelopes.
Clarification that agent also be sent notification of amended PoA.    
  SAM2051 Notify taxpayer of new or amended PoA (Action Guide) - Issue of FREEPOST envelopes changed to return addressed envelopes.
Steps 2 and 11 guidance clarified.    
  SAM3020 Refer tracing enquiry to Banking Operations - Guidance on tracing payments clarified.
  SAM10020 What constitutes a valid appeal? - Reference to Appeals Handbook replaced with Appeals Reviews and Tribunals Guidance (ARTG).
  SAM10030 Grounds of an appeal - FAP and surcharge example expanded to include TTP arrangement.
  SAM10041 Who should handle an appeal? (Action Guide) - Clarification on where appeals should be dealt with.
  SAM10080 Appeal against a fixed automatic penalty - Clarification on where appeals should be dealt with.
  SAM10090 Grounds of reasonable excuse: FAP - Grounds for reasonable excuse relating to exceptionally severe weather conditions.
  SAM50001 Debt and return pursuit: overview: introduction - Update regarding forms issue: SA352, SA303, SA342, SA309 B and D removal, renaming of SA359.
Debt Pursuit Office name change to Debt Technical Office.    
  SAM61010 FAP: advising and warning the taxpayer about - Reference to forms SA309B, SA309D and SA352 removed as no longer issued from December 2009.
Addition of SA359 - new strongly worded payment reminder.    
  SAM61020 Fixed automatic penalties: automatic imposition of - Dates in examples updated.
  SAM61030 Fixed automatic penalty record: amending the - Dates in examples updated.
  SAM61050 Fixed automatic penalties: late issued returns - Dates in examples updated.
  SAM61060 Appeals against fixed automatic penalties - Clarification that although a paper return has a filing date of 31 October, any balancing charge and/or penalty for the same tax year has a due date of 31 January following.
  SAM62010 Surcharge: advising and warning the taxpayer - Reference to forms SA309D and SA352 removed as no longer issued from December 2009.
Addition of SA359 - new strongly worded payment reminder.    
  SAM62020 Appeals against surcharge - Surcharges can arise where payments automatically and clerically reallocated.
  SAM62050 Imposing and amending surcharge - Surcharge selection takes place a few days before statement selection, where statement selection made that month.
  SAM70130 SA business help desk and other communication channels - Following closure of the SA business help desk, alternative communication routes provided.
  SAM100001 Set up taxpayer record: introduction - Rewritten to explain new process.
  SAM100020 PAYE cases that potentially need to be brought into SA - New subject.
  SAM100030 Company record and partner source - Deleted - Guidance now detailed in the National Insurance Procedural Guidance (NIPG) Manual.
  SAM100031 Company record and partner source (Action Guide) - Deleted - Guidance now detailed in the National Insurance Procedural Guidance (NIPG) Manual.
  SAM100050 Criteria for a PAYE / SA record - Criteria updated.
  SAM100060 Criteria for an SA record - Reference made to forms CWF1 and SA1.
  SAM100070 Dormant SA record: how to re-activate - NINO to be validated using TBS before re-activating a dormant record.
  SAM100071 Dormant SA record: how to re-activate (Action Guide) - Requests from taxpayers or agents to remain in SA can only be accepted if SA criteria are met.
  SAM100080 Annual claims cases and SA - Guidance rewritten.
  SAM100090 Link from SA to PAYE records - Must have a validated NINO before setting up in SA.
  SAM100100 Lloyd’s underwriters - Deleted - Guidance obsolete.
  SAM100130 Notification of new business - Rewritten to explain new process.
  SAM100131 Notification on form SA1 - .New subject.
  SAM100135 Partnerships - New subject.
  SAM100140 Partnership as partner - Rewritten to explain new process and reference made to partnership guidance now detailed in the National Insurance Procedural Guidance (NIPG) Manual.
  SAM100141 Partnership as partner (Action Guide) - Deleted - Guidance now detailed in the National Insurance Procedural Guidance (NIPG) Manual.
  SAM100150 Pension schemes - Guidance reordered.
  SAM100170 Postcodes - Subject rewritten.
  SAM100180 Receipt of file or PN pad in construction industry cases - Deleted - Guidance obsolete.
  SAM100181 Receipt of file or PN pad in construction industry cases (Action Guide) - Deleted - Guidance obsolete.
  SAM100190 SA/PAYE linked cases - New subject.
  SAM100191 SA/PAYE linked cases (Action Guide) - New Action Guide.
  SAM100200 Set up agent for taxpayer - Rewritten to explain new process.
  SAM100210 Set up capacities - Examples given.
  SAM100220 Set up individual record - Rewritten to explain new process.
  SAM100221 Set up individual record (Action Guide) - Rewritten to explain new process.
  SAM100230 Set up partner - Rewritten to explain new process of notifying HMRC when forming a new partnership or individuals joining an existing partnership.
  SAM100240 Set up partnership record - The Central Agent Authorisation team (CAAT) is responsible for setting up partnership records.
  SAM100241 Set up partnership record (Action Guide) - Rewritten to explain new process.
  SAM100250 Set up trade - Trade source should be declared on CWF1/41G(Trust). Obsolete CIS guidance withdrawn.
  SAM100251 Set up trade (Action Guide) - Obsolete CIS guidance withdrawn.
  SAM100260 Set up trust record - Address of CAR Trusts given.
  SAM100261 Set up trust record (Action Guide) - SA970 to be issued manually.
  SAM100270 Taxpayer return profile - SA970 to be issued manually.
  SAM100281 Trust record and partner source - Step 6 updated to include instruction to make SA Note.
  SAM100300 When an SA record is required - Overview of NPS process included.
  SAM100310 When to set up an individual SA record - Reference made to CAR, Nottingham.
  SAM100320 When to set up a trust SA record - Reference to the year 1996/97 removed.
  SAM110001 Issue repayment: introduction - To reflect that the automated facility to request a repayment through SA online was extended in Feb 08 to Trusts and their agents.
Welsh language cases - reference to SPI clarified to read where appropriate, SA Online or Structured Action Request (SAR).    
  SAM110010 Automatic freestanding credits -Reference to examples 4a and 4b removed from note following example 3.
Correction to example 6 - 2001/08 corrected to read 2007/08.    
  SAM110020 Automatic repayments - Clarification on retention of overpaid amounts where balancing charge debit due, irrespective of due date.
  SAM110084 W038 freestanding credit review work list (Action Guide) - Reference to taxpayer’s file removed or updated as appropriate.
  SAM110101 In-year repayments to subcontractors (Action Guide) - At step 8, reference to partnership’s file removed or updated as appropriate.
  SAM110122 Missing BACS repayments (Action Guide) - Step 9 updated with correct address information when requesting a credit.
Reference to ‘files’ updated as appropriate.    
  SAM110142 Repayment of an overpayment (Action Guide) - Steps 15 - 17 (prev 19) amended in view of withdrawal of Cashcheques (Giro Cheques) from 1 April 2010.
  SAM110143 Repayment of a payment made in error (Action Guide) - Reference to ‘file’ updated as appropriate.
  SAM110241 Schedule 1B claims - additional repayments (Action Guide) - Dates in examples updated.
  SAM111001 Repayment supplement: introduction - References to obsolete AO Manual removed.
  SAM111010 Calculation of repayment supplement - References to obsolete AO Manual removed.
  SAM112020 Over-repayments: recovery by the DRIER procedures - Guidance clarified where over-repayment has arisen because assigned repayment has been issued to incorrect payee.
  SAM112030 Over-repayments: recovery by the SA system - Guidance added on dealing with incorrect over-repayment charges.
  SAM112032 Over-repayments: recovery by the SA system: interest bearing over-repayment charges (Action Guide) - New Action Guide.
  SAM113011 W030 inhibited automatic repayments work list (Action Guide) - At step 22, BACS included as a method available now for issue of Welsh repayments.
At step 32, clarification that where there is an open enquiry, to contact the Enquiry Officer for authority to proceed with repayment.    
  SAM113031 W044 over-repayments work list (Action Guide) - At step 7, reminder to take care when entering over-repayment charge details to avoid incorrect charges being set up and customer complaints.
  SAM113040 W031 post repayment check work list - References to obsolete RE instructions removed.
  SAM113041 W031 post repayment check work list (Action Guide) - Steps 3 and 5 clarified to refer to post repayment instructions. Step 8 removed as referred to obsolete RE instructions.
  SAM113070 W028 repayments to be authorised or cancelled work list - Reference made to guidance now held electronically in Controlled Access File (CAF).
  SAM121030 Logging individuals’ returns - Income limit altered to £68,000 for self employment and £68,000 for land and property.
  SAM121031 Logging individuals’ returns - At step 2 SA200(CG) replaced with SA108 and at step 19 income limit altered to £68,000 for self employment and £68,000 for land and property.
  SAM121100 Short tax returns - Income limit altered to £68,000 for self employment and £68,000 for land and property.
  SAM121680 Special cases - Note added that this guidance only applies to tax returns for 2008/09 and earlier.
  SAM121682 Failure to claim flat rate expenses (Action Guide) - Note added that this guidance does not apply to tax returns for 2009/10 and later years.
  SAM121683 Failure to claim married couple’s allowance (Action Guide) - Note added that this guidance does not apply to tax returns for 2009/10 and later years.
  SAM121684 State pension incorrectly returned (Action Guide) - Note added that this guidance does not apply to tax returns for 2009/10 and later years.
  SAM125031 W053 daily returns review: INT/ADC/PAYE CIC (Action Guide) - Instruction to refer to special treatment guidance in respect of FRE removed.
  SAM125041 W052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Instruction to refer to special treatment guidance in respect of FRE removed.
  SAM130020 The open item taxpayer statement - The period of 45 days for including charges which are becoming due can be varied. For instance in June and December the period can be extended to as many as 72 days.
  SAM131001 Statement issue: introduction - New note 4 added.
  SAM131070 W041 manual statement issue work list - Incomplete sentence corrected to advise that a CPO can use the SEES statement facility to create a paper statement for issue to the customer.
  SAM131140 View and print copy of issued statement - Advice added on what to do when you want to view more than the 84 issued SA statements on a customer record.
  SAM132001 Transactions on statements: introduction - Reference to LFC TSS statement facility changed to SEES statement facility.
  SAM132030 Transactions on simple statements - Reference to LFC TSS statement facility changed to SEES statement facility.
  SAM133010 Statement messages: content - References to old statement messages removed and message table updated.
  SAM134001 Interest calculation: introduction - Reference to LFC TSS statement facility changed to SEES statement facility.
  SAM134010 Interest on simple statements - Reference to LFC TSS statement facility changed to SEES statement facility.
  SAM134030 Interest on brought forward statements -
  SAM141001 Transfer from SA to PAYE: introduction - Update references to NPS, PAYE Service and Accounting and Financial Events Summary.