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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 4 June 2010 (see the update index for all updates).

Section Details of update
   
SAM1001 Claim to adjust payments on account: introduction - Tax years in example updated.
SAM2070 Amend payments on account: amendments: errors and corrections - References to SA business help desk removed.
SAM70090 Microfiche record - Amended to reflect new process for requesting copies of microfiche records.
SAM101280 Microfiche record - Amended to reflect new process for requesting copies of microfiche records.
SAM110001 Issue repayment: introduction - Clarification of guidance on automatic and non- automatic repayments.
SAM113060 W043 repayments for quality checks work list - Remove reference to QA/QC Help Card as this is no longer produced.
SAM121260 Unsatisfactory individuals returns - Entries made to clarify the return is unsatisfactory where the country, or territory code, is missing on the Foreign page and where the Helpsheets 302/304 are missing where boxes 20/21 are ticked on a Residence/Remittance basis page.
SAM121680 Special treatment cases - Earlier update of ‘guidance only applies to returns for 2008/09 and earlier’ removed as it does no longer applies to any return processed after 6 April 2010. Guidance on ‘special treatment’ will be removed in due course.
SAM121682 Failure to claim flat rate expenses (Action Guide) - Entry made to clarify that guidance does not apply to returns captured after 6 April 2010.
SAM121683 Failure to claim married couple’s allowance (Action Guide) - Entry made to clarify that guidance does not apply to returns captured after 6 April 2010.
SAM121684 State pension incorrectly returned (Action Guide) - Entry made to clarify that guidance does not apply to returns captured after 6 April 2010.
SAM125120 W037 reduction of amount coded out - Removal of reference to Action Guide giving examples where none exist.
SAM125121 W037 reduction of amount coded out (Action Guide) - New step 8 - to use function RECORD TRANSFER TO COP to update the SA record.
SAM141010 Automatic transfer of balancing payment to PAYE - Entry made to say that online amendments must be received on, or before 30 December, to qualify for underpayment transfer.