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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 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SAM121080 Returns for out of date years: individuals - To reflect new deadlines for issuing returns and the time limits for making self assessments.
SAM121081 Returns for out of date years: individuals (AG) - Reference to 31 January removed.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.