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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 05 November 2010 (see the update index for all updates).

Section Details of update
   
SAM20060 Assessments within SA: making an assessment - Updated to reflect NWB230/10 and NWB277/10 - the new process for creating the assessment letter on SEES. Also to mention new guidance to raise non-SA assessments at SAM22000 following CODA decommissioning on 31 Oct 2010.
SAM20061 Assessments within SA: making an assessment (Action Guide) - Amended to show the new process to create the calculation and producing the assessment letter using SEES. Steps renumbered as step 15 removed.
SAM20130 Assessments within SA: revenue assessment - Updated to state SEES is to be used to produce the assessment letter and to mention new guidance at SAM22000 for Assessments - non-SA assessing.
SAM22001 Non SA assessing: introduction - Amended to explain CODA is being decommissioned and a new process is to be used from 1 Nov.
SAM22010 Non SA assessing: legislation - New subject providing details of the legislation and circumstances under which an assessment may be raised.
SAM22020 Non SA assessing: creating the SEES 310(Z) letter - New subject explaining a new SEES letter should be used when raising these assessments.
SAM22030 Non SA assessing: entering charges on SAFE - New subject explaining how to enter charges on SAFE and that there will be an archive for pre 31 October cases.
SAM22040 Non SA assessing: amendments to pre-SA 1995-96 schedule D assessments - New subject explaining the process used to amend charges in the archive and on SAFE and where repayments are due and who will make them.
SAM22050 Non SA assessing: amendments to assessments (Action Guide) - New Action Guide to follow where amendments need to be made.
SAM22060 Non SA assessing: appeals - New subject explaining what action should be taken when an appeal is received.
SAM71040 Work management: lists in the network - Entry for W059 Online Return Rejections - SAM71163 added
SAM71088 W013 potential transfer cases - Subject deleted. Work list obsolete from April 2010.
SAM100010 Addresses - It is important to enter on CESA at least 3 lines of an address when abroad. Always enter the country on the last line of the address.
SAM101040 Automatic removal of PAYE cases from SA - That from October 2010 form SA251 will no longer be issued to the agent.
SAM101105 SA mixed records - Further guidance on how mixed records should be dealt with.
SAM101106 SA mixed records (Action Guide) - Internal email address at steps 13 and 17 corrected and new version of mixed record stencil provided.
SAM103001 Movement of taxpayer records: introduction - Reference to Potential transfer cases work list W013 removed as list obsolete from April 2010.
SAM103070 W013 potential transfer work list - Subject deleted. Work list obsolete from April 2010.
SAM103071 W013 potential transfer work list (Action Guide) - Action Guide deleted. Work list obsolete from April 2010.
SAM113011 W030 inhibited automatic repayments work list (Action Guide) - New guidance at step 27.
SAM113060 W043 repayments for quality checks work list - Removed reference to work list W028.
SAM113061 W043 repayments for quality checks work list (Action Guide) - Steps 4, 5 and 7 updated to remove reference to [Delete] button as no longer available on this work list and to add guidance on using new [Release] button.
SAM113070 W028 repayments to be authorised or cancelled work list - Removed reference to work list W043.
SAM113071 W028 repayments to be authorised or cancelled work list (Action Guide) - Removed reference to work list W043.
SAM120020 Criteria for issue of short tax return - That student loan cases must currently be SA100 cases but from April 2011, cases satisfying SA200 criteria will have an SA200 return, irrespective of it being a student loan case.
SAM121210 Returns which include a PAYE source of income - Reference to Minor Queries removed.
SAM121211 Returns which include a PAYE source of income (Action Guide) - Reference to Minor Queries removed.
SAM121261 Unsatisfactory individuals returns (Action Guide) - At step 4, note amended to state where an agent is acting, letter SA606 should be issued to the other party with a copy of the SA603, SA604 or SA605 notifying them of the action taken.
SAM121360 Capture operators guidance: 2006/07 return - Paragraph referring to Special Treatment and link to SAM121680 removed - main return at 11.1 and short return at 4.1.
SAM121370 Capture operators guidance: 2007/08 return - Paragraph referring to Special Treatment and link to SAM121680 removed - short return at 4.1.
SAM121371 Capture operators guidance: 2008/09 return - Paragraph referring to Special Treatment and link to SAM121680 removed - general point 2 and short return at 4.1.
SAM121600 State pension lump sum deferral - Paragraph referring to Special Treatments cases deleted.
SAM121665 PAYE subsource income dealt with elsewhere - Paragraph referring to Minor Queries deleted.
SAM125011 W051 daily returns review: ceased date set (Action Guide) - Step 14 regarding box FIN 3 stating a return will be required for the following year if this box is ticked deleted as no longer appropriate.
SAM125051 W024 duplicate return logged ….. (Action Guide) - Further clarification of how to view Version 99 added.
SAM125070 W016 manual issue of return: welsh language - ‘Welsh Unit’ changed to ‘Welsh Contact Centre’.
SAM125071 W016 manual issue of return: welsh language (Action Guide) - To include HMRC before the Contact Centre address and include Welsh Contact Centre at step 3.
SAM125090 W016 manual issue of return: RLS signal - Inclusion of contact number and WAM mailbox for Welsh Language cases only.
SAM125100 W016 manual issue of return: manual return signal - Inclusion of Welsh Contact Centre address and phone number.
SAM125101 W016 manual issue of return: manual return signal (Action Guide) - At step 33 inclusion of contact number and WAM mailbox for Welsh Language cases only.
SAM126010 Additional information work list - Inclusion of the two titles under which the Additional Information work lists are produced.
SAM127080 HMRC Netherton: unsatisfactory returns - Figure of turnover and Income from Property updated to £68,000 from £30,000.
SAM140030 Transfer from PAYE to SA: SA stranded underpayments - Updated to clarify which fields to complete and which ‘Charge type’ to use.
SAM141001 Transfer from SA to PAYE: introduction - Updated to reflect new process.
SAM141010 Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE - Online returns date amended from 30 December to logged and fully captured by 31 December.
SAM141020 Transfer from SA to PAYE: manual transfer of balancing payment to PAYE - Updated to reflect new process and a note added to clarify that if a return is not fully processed before the transfer to PAYE process is run, the underpayment may not be transferred.
SAM141021 Transfer from SA to PAYE: manual transfer of balancing payment to PAYE (Action Guide) - New Action Guide reflecting new process.