SAMUPDATE101105 - 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. |