SAMUPDATE100702 - Recent changes to this guidance

Below are details of the amendments that were published on 02 Jul 2010 (see the update index for all updates).

Section	Details of update
SAM1010	Calculation of payments on account - ‘Exceptions’ section - Clarification of POA amounts for 2008-09 onwards and 2007-08 and earlier.
SAM1110	Rules for adjusting payments on account - Note 1 - Clarification of POA amounts for 2008-09 onwards and 2007-08 and earlier.
SAM20061	Assessments within SA: making an assessment (Action Guide) - Step 15 amended to clarify that book copies no longer need to be kept for Trust cases.
SAM40010	Construction industry cases: responsibility - Updated to reflect new process and that the work is centralised.
SAM40020	Construction industry cases: transfer of responsibility (Action Guide) - Updated to reflect new process.
SAM40030	Construction industry cases: reference number - Subject removed; guidance obsolete.
SAM40031	Construction industry cases: reference number (Action Guide) - Action Guide removed; guidance obsolete.
SAM40040	Construction industry cases: in-year repayments to subcontractors - sub paragraph on making a repayment / set-off updated to reflect new process.
SAM40041	Construction industry cases: in-year repayments to subcontractors (Action Guide) - Steps 7 and 13 updated to reflect new process.
SAM61020	Fixed automatic penalties: automatic imposition of - ‘Second fixed automatic penalty’ - Clarification of earliest date from when a second fixed automatic penalty can be charged.
SAM71040	Work management: lists in the network - Reference to work lists W045 and W046 removed.
SAM71050	Work management: management information - Reference to work lists W045 and W046 removed.
SAM71060	Work management: managing work lists - Reference to work lists W045 and W046 removed.
SAM71140	Work management: W045 pensioner and low income review list - List decommissioned from April 2010 - work items no longer created.
SAM71142	Work management: W046 pensioner and low income quality review list - With the decommissioning of work list W045, from April 2010 this list is redundant.
SAM90011	Deceased cases (Action Guide) - Reference to 133P(X) removed and note added at step 9.
SAM101121	HMRC delay in using information - At step 5, authorising limits updated.
SAM101310	W045 pensioner and low income review list - List decommissioned from April 2010 - work items no longer created.
SAM101311	W045 pensioner and low income review list (Action Guide) - Action Guide removed; list decommissioned from April 2010 - work items no longer created.
SAM101320	W046 pensioner and low income quality review list - With the decommissioning of work list W045, from April 2010 this list is redundant.
SAM101321	W046 pensioner and low income quality review list (Action Guide) - Action Guide removed; with the decommissioning of work list W045, from April 2010 this list is redundant.
SAM101360	Who can amend a taxpayer record - Text removed regarding the forwarding of information to the responsible office.
SAM110100	In-year repayments to subcontractors - New sub section inserted relating to CISL system decommissioning and new CISL Archive.
SAM110101	In-year repayments to subcontractors (Action Guide) - Step 15 - Updated in respect of CISL decommissioning and new CISL Archive.
SAM110122	Missing BACS repayment (Action Guide) - Steps 3 & 4 - Removed reference to SA Business Help Desk and inserted revised guidance for tracing missing BACS repayments.
SAM110125	‘No repayment’ signal - Reasons for setting ‘No repayment signal’ updated to include Repayment Security Teams (RST).
SAM110250	Structured action requests - SARs - Structured Action Requests for repayment - Automatic SA notes Guidance clarified that only notes made up to 22 November will show bank details. Any notes made on 23 November and after will exclude bank details.
SAM113011	W030 inhibited automatic repayments work list (Action Guide) - Following all Action Guide steps, ‘Note’ added on ‘Inhibited SAR Repayment Requests’ to advise that the customer must be contacted for disposal instructions.
SAM121100	Short tax returns - £30000 turnover figure amended to £68,000.
SAM121268	Auto-coding - SA100 and SA200 attachments included in guidance.
SAM121430	Credibility check - Removal of reference to Minor Queries and Coding Integrity Checks.
SAM125030	W053 daily returns review: INT / ADC / PAYE CIC - Guidance updated to tell staff not to update the code in W053 cases where the case is still live SA and a CY-1 return has been issued.
SAM125031	W053 daily returns review: INT / ADC / PAYE CIC (Action Guide) - Removal of Minor Queries and Special Treatment guidance referrals and guidance to update code.
SAM125041	W052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Revised in line with Lean Standard work instructions.
SAM125061	W025 fully captured / unlogged return (Action Guide) - Step 6 amended to instruct only to change the underpayment figure in the Accounting screen.
SAM125121	W037 reduction of amount coded out (Action Guide) - Cross reference to PAYE98005 ‘Accounting: End of year: SA underpayments’ added
SAM125161	W049 short tax return rejections (Action Guide) - guidance rewritten to extract Minor Queries and Special Treatment guidance and to remove checks now considered unnecessary to keep in line with ‘process now, check later’ instructions.
SAM125211	W055 failed online amendments (Action Guide) - At step 9, new bullet added to select the [OK] button to view the return
SAM125241	W059 online return rejections (Action Guide) - Instructions included at step 2 for treatment of Cal 8 figures.