SAMUPDATE101001 - 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SAM121081 | Returns for out of date years: individuals (Action Guide) - New step 1 and 2 added to include instructions to use SEES calculator to calculate the charge and in Revenue Calculation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. |