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HMRC internal manual

Self Assessment Manual

HM Revenue & Customs
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 01 October 2010 (see the update index for all updates).

Section Details of update
SAM120501 31 October deadline: introduction - Clarification of why the letterbox should be emptied last thing on a Friday, where 31 October falls at a weekend.
SAM120640 31 October deadline: letter boxes - Clarification that letter boxes should be emptied at least once, each working day.
SAM121081 Returns for out of date years: individuals (Action Guide) - New step 1 and 2 added to include instructions to use SEES calculator to calculate the charge and in Revenue Calculation cases, to send a calculation to the customer.
SAM121268 Auto-coding - Clarification added about the Inhibit auto-coding signal.
SAM121290 Capture of individuals returns after 31 October - Cross reference to SAM121280 inserted for issue of letter where return received before 31 October, but not processed until after 31 December.
SAM121470 Minor queries - Subject deleted as obsolete.
SAM121471 Minor queries (Action Guide) - Action Guide deleted as obsolete.
SAM121530 Repairing obvious errors: individuals - Removal of sub-sections ‘Underpayments coded out 2003/04 and earlier’, ‘Noting the return and computer record’ and ‘Minor queries’. New instructions at sub-section ‘State Retirement Pension received 2006/07 onwards’ and guidance at sub-section ‘Information used in making a repair’ updated.
SAM121660 Earlier years adjustment (EYA) in code - Reference to applying to years 2008/09 and earlier deleted.
SAM121661 Earlier years adjustment (EYA) in code (Action Guide) - Reference to applying to years 2008/09 and earlier deleted and new step 2 added describing how to calculate the EYA in tax terms.
SAM121680 Special treatment cases - Subject deleted as obsolete.
SAM121682 Failure to claim flat rate expenses (Action Guide) - Action Guide deleted as obsolete.
SAM121683 Failure to claim married couple’s allowance (Action Guide) - Action Guide deleted as obsolete.
SAM121684 State pension incorrectly returned (Action Guide) - Action Guide deleted as obsolete.
SAM125041 W052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Clarification of when NPS should be checked and additional guidance for Ministers of Religion including a link to a Clergy Coding tool.
SAM140001 Transfer from PAYE to SA: introduction - example of when transfer from PAYE to SA arises expanded to state where PAYE underpayment is £2000 or more.