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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 03 September 2010 (see the update index for all updates).

Section Details of update
   
SAM002 (HMRC Intranet only) Forms Index - SA308 no longer in use from June 2010.
SAM10090 Grounds of reasonable excuse: FAP - ‘Examples of what you might agree as grounds for reasonable excuse’ expanded to include sections on ‘HMRC Online Service does not accept the return’ and ‘Delayed receipt of online activation codes (PINs)’.
‘Examples of what you should not agree as grounds of reasonable excuse’ expanded to include a section on ‘Lack of free HMRC software’.    
  SAM31053 Discovery/contract settlements: student loan repayments (Action Guide) - Amended to show AG relates to contract settlements as well as discovery assessments.
  SAM61070 Grounds of reasonable excuse FAP - ‘Examples of what you might agree as grounds for reasonable excuse’ expanded to include sections on ‘HMRC Online Service does not accept the return’ and ‘Delayed receipt of online activation codes (PINs)’.
‘Examples of what you should not agree as grounds of reasonable excuse’ expanded to include a section on ‘Lack of free HMRC software’.    
  SAM80050 Payment allocation and transfer - Detailed guidance included for transferring a credit to OAS and recording OAS number.
  SAM90011 Deceased cases (Action Guide) - Steps 25 - 31 added to provide guidance where the Deceased signal has been set in error.
  SAM101121 HMRC delay in using information (Action Guide) - Step 11 updated now that processing offices can view the MAINTAIN REMISSIONS screen.
  SAM103050 Movement of SA only records - Reference to form SA308 removed as no longer issued from June 2010.
  SAM110020 Automatic repayments - New sub section on ‘Multiple returns captured/filed on the same day’ and resulting repayment.
  SAM110050 Class 4 NIC refunds - S33 Error or Mistake relief replaced with ‘Overpayment relief’ with effect from 1 April 2010.
  SAM110086 Freestanding credit created manually from a ‘stand alone’ claim for error or mistake relief (S33 TMA 1970) or overpayment relief (Schedule 1AB TMA 1970) - Title amended to include ‘Overpayment relief’.
  SAM110122 Missing BACS repayment (Action Guide) - Step 9 updated to include ‘method’ of credit request.
Step 11 updated to include guidance for dealing with cases where repayment showing as issued but not yet in customer’s bank account.    
  SAM110125 ‘No repayment’ signal - Updated with additional reasons for setting the ‘No repayment’ signal.
  SAM113011 W030 inhibited automatic repayments work list (Action Guide) - Additional guidance and clarification of steps within Action Guide for dealing with W030 work items relating to PCA signal, Taxpayer deceased, ‘No repayment’ signal, Uncleared payment and remission.
  SAM113021 W047 overpayments in closed cases work list (Action Guide) - Additional guidance and clarification of steps within Action Guide for dealing with W047 work items relating to remissions posted.
  SAM114040 Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010 - New sub heading ‘Transitional rules (from 1 April 2010, mistakes in certain 2004/05 or 2005/06 returns)’ relating to the replacement of Error or Mistake by ‘Overpayment Relief’ from 1 April 2010.
  SAM114041 Claims: error or mistake (Action Guide) (replaced by ‘overpayment relief’ from 1 April 2010) - Heading updated to reflect replaced by new ‘Overpayment Relief’ from 1 April 2010.
  SAM114045 Claims: overpayment relief - New subject.
  SAM114046 Claims: overpayment relief - New ‘Action Guide.
  SAM120501 Filing paper returns: 31 October deadline: introduction - An overview of this new section of the Manual.
  SAM120510 Filing paper returns: 31 October deadline: the paper filing date - New subject.
  SAM120520 Filing paper returns: 31 October deadline: receipt dates and the issue of penalties - New subject.
  SAM120530 Filing paper returns: 31 October deadline: late filed paper returns and subsequent penalties when filed online - New subject.
  SAM120540 Filing paper returns: 31 October deadline: specials and exclusions - New subject.
  SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - New subject.
  SAM120560 Filing paper returns: 31 October deadline: SA302 message - New subject.
  SAM120570 Filing paper returns: 31 October deadline: tax returns received by enquiry centres not attached to a processing office - New subject.
  SAM120580 Filing paper returns: 31 October deadline: movement of SA returns - New subject.
  SAM120590 Filing paper returns: 31 October deadline: unsatisfactory returns (red spot procedure) - New subject.
  SAM120600 Filing paper returns: 31 October deadline: logging returns in Leicester - New subject.
  SAM120610 Filing paper returns: 31 October deadline: advice for SA processing office on dealing with unsolicited returns received with payments - New subject.
  SAM120620 Filing paper returns: 31 October deadline: advice for staff on dealing with post-dated cheques - New subject.
  SAM120630 Filing paper returns: 31 October deadline: receipt of returns by security guards - New subject.
  SAM120640 Filing paper returns: 31 October deadline: letter boxes - New subject.
  SAM120650 Filing paper returns: 31 October deadline: technical annex - receipt dates and the issue of penalties - New subject.
  SAM121080 Returns for out of date years: individuals - Table A amended to add direction for year 2007-08 and onwards and an additional ‘Note’ made in respect of Revenue Assessments.
  SAM121081 Returns for out of date years: individuals (Action Guide) - Amended to refer to the new tables and Revenue Determinations.
  SAM121451 HMRC delay in using information (Action Guide) - Step 11 updated now that processing offices can view the MAINTAIN REMISSIONS screen.
  SAM125011 W051 daily returns review: ceased date set (Action Guide) - Step 16 updated with additional step to help Newry manage and identify referrals.
  SAM125041 W052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Direction added that where NIBACT signal is set on NPS, that figure should be used for the comparison.
  SAM131060 Issue of statement details to agents - Update to advise that SA327 Clients Account Information sheets have now been discontinued.
  SAM131071 W041 manual statement issue work list (Action Guide) - New step 14 to record SA Note where statement issued clerically using SEES.