SAMUPDATE100806 - Recent changes to this guidance

Below are details of the amendments that were published on 06 August 2010 (see the update index for all updates).

Section	Details of update
SAM101030	Address RLS - Guidance added on amending an address or RLS signal in SA/NPS linked cases.
SAM101105	SA mixed records - New subject.
SAM101106	SA mixed records (AG) - New Action Guide.
SAM101180	Maintain agent for taxpayer - Updated to reflect the setting up and amending of all agent records is now centralised within CAAT
SAM105001	Agent record: introduction - Rewritten to reflect the setting up and amending of all agent records is now centralised within CAAT.
SAM105010	Agent maintainer - Rewritten to reflect the setting up and amending of all agent records is now centralised within CAAT
SAM105020	Setting up new SA agent codes - New subject.
SAM105030	Communicating with the agent maintainer team in CAAT - New subject.
SAM105050	Output to agents - ‘Note:’ added stating issue of forms SA327 is currently suspended.
SAM105070	Statement to agent notification - ‘Note:’ added stating issue of forms SA327 is currently suspended.
SAM120040	Issuing returns other than at annual bulk issue - Under sub-heading ‘Categories’ - ‘Note: 3’ updated and new ‘Note: 4’ added. Under sub-heading ‘Manual issue’ - text updated. All updates to reflect new deadline for issuing returns.
SAM121065	Return batch identifier - New batch number prefixes added.
SAM121080	Returns for out of date years: individuals - To reflect new deadlines for issuing returns and the time limits for making self assessments.
SAM121081	Returns for out of date years: individuals (AG) - Reference to 31 January removed.
SAM121140	Unsolicited returns individuals - Under sub-heading ‘Cases which involve a return meeting the criteria for referral elsewhere’ - instructions amended where repayment is for £500 or less.
SAM121141	Unsolicited returns individuals (AG) - Steps 12 and 13 updated where repayment is for £500 or less.
SAM121660	Earlier years adjustment (EYA) in code - Inclusion of statement that the guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121661	Earlier years adjustment (EYA) in code (Action Guide) - Inclusion of statement that this Action Guide applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121665	PAYE subsource income dealt with elsewhere - Inclusion of statement that the guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121670	Reviewing signals on the PAYE record - Inclusion of statement that the guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121680	Special treatment cases - Inclusion of statement that the guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121681	Special treatment cases (Action Guide menu) - Inclusion of statement that the Action Guides listed apply to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121682	Failure to claim flat rate expenses (AG) - Inclusion of statement that this Action Guide applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121683	Failure to claim married couple’s allowance (AG) - Inclusion of statement that this Action Guide applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121684	State pension incorrectly returned (AG) - Inclusion of statement that this Action Guide applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121690	The coding (integrity) check - Inclusion of statement that the guidance in this subject applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM121691	The coding (integrity) check - Inclusion of statement that this Action Guide applies to returns captured before 6 April 2010 for years 2008/09 and earlier.
SAM125041	W052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Entry made at Steps 3 and 8 for when the return is for the year to date of death.
SAM140010	Non-SA stranded underpayments: - To reflect new deadline for issuing return for year that is going out of date
SAM140020	One year only PAYE cases - To reflect new deadline for issuing return for year that is going out of date.
SAM140021	One year only PAYE cases (AG) - ‘Note:’ at step 2 amended to reflect new deadline for issuing return for year that is going out of date.