SAMUPDATE101203 - Recent changes to this guidance

Below are details of the amendments that were published on 03 December 2010 (see the update index for all updates).

Section	Details of update
SAM002(HMRC Intranet only)	Forms Index - New SA registration forms SA400, SA401 and SA402 added and to include new SEES manual letters.
SAM20060	Assessments within SA: making an assessment - Updated to include instructions to use Notes Paster to update the SA Notes with the assessment information.
SAM22040	Non SA assessing: amendments to pre-SA 1995-96 schedule D assessments - Detail added as how the notes should be printed for the 312(Z).
SAM71040	Work management: lists in the network - Entry for W017 - Returns Review removed.
SAM71050	Work management: management information - Entry for W017- Returns Review removed.
SAM71060	Work management: managing work lists - Entry for W017 Returns Review removed from list of clerical Processing and Technical work lists.
SAM71096	Work management: W017 returns review - Page deleted as work list obsolete with effect from November 2005.
SAM90010	Permanent cessation: deceased cases - reference to Minor Queries guidance removed.
SAM90011	Permanent cessation: deceased cases (Action Guide) - reference to Minor Queries guidance removed.
SAM100010	Set up taxpayer record: addresses - Welsh Language Unit replaced with Welsh Contact Centre.
SAM100020	Set up taxpayer record: PAYE cases that potentially need to be brought into SA - Before setting a case up on SA ensure all relevant years reconciled on NPS.
SAM100071	Set up taxpayer record: dormant SA record: how to re-activate (Action Guide) - Before reactivating a dormant SA record, you must ensure that all relevant years are reconciled on NPS.
SAM100090	Set up taxpayer record: link from SA to PAYE records - Information under sub-heading ‘Effect of the link’ and ‘Breaking the link’ updated.
SAM100110	Set up taxpayer record: names - New information given under new sub-heading ‘‘Known as’ names’.
SAM100130	Set up taxpayer record: notification of new business - Address of CAAT inserted.
SAM100135	Set up taxpayer record: partnerships - Cross reference made to new information available in SAM.
SAM100136	Set up taxpayer record: forms for registering partnerships and partners - New subject.
SAM100137	Set up taxpayer record: registration of partnerships and partners - New subject.
SAM100220	Set up taxpayer record: set up individual record - Forms 64-8 received by CAAT cannot be accepted as a route to set the case up in SA.
SAM100221	Set up taxpayer record: set up individual record (Action Guide) - Guidance at steps 1 and 5 added that you must reconcile all years on NPS before the case is set up in SA. Guidance at step 22 updated with Welsh Contact Centre address and phone number.
SAM101040	Maintain taxpayer record: automatic removal of PAYE cases from SA - Note removed saying SA251 will no longer be issued to agent.
SAM121031	Individuals returns: logging individuals’ returns (Action Guide) - Text amended at step 21 to add reference to SEES letter SA658 used to return documents to the sender.
SAM121081	Individuals returns: returns for out of date years: individuals (Action Guide) - New step 1 added to advise LDC can be used where the return has been received within the relevant time limits.
SAM121090	Individuals returns: reviewing enclosures: individual return - Text amended to show reference to SEES letter SA658 to be used to return documents to the sender.
SAM121261	Individuals returns: unsatisfactory individuals returns (Action Guide) - Step 9 updated to show renumbered steps.
SAM121431	Individuals returns: credibility check (Action Guide) - Step 18 to remove the guidance to set the PSE signal.
SAM122110	Partnership returns: mandatory boxes: partnerships - Sentence added stating where case is in respect of a non-UK resident partner whose UTR is missing, see SAM122112.
SAM122112	Partnership returns: Partnership returns with missing UTRs where the partner is non-UK resident - New subject.
SAM125041	Returns works lists: w052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Updates made to step 3, Compare Only category, step 8 and step 9 in respect of NIB and CAL7/8.
SAM125140	Returns work lists: w017 returns review - Page deleted as work list obsolete with effect from November 2005.
SAM127010	Returns processed at HMRC Netherton: HMRC Netherton: enclosures or attachments with return - Text amended to show reference to SEES letter SA658 to be used to return documents to the sender.
SAM127011	Returns processed at HMRC Netherton: HMRC Netherton: enclosures or attachments with return (Action Guide) - Text amended at step 7 to add reference to SEES letter SA658 used to return documents to the sender.
SAM127030	Returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed - Reference to Minor Queries procedure removed and reference to unsatisfactory returns added.
SAM127031	Returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed (Action Guide) - At step 3 reference to Minor Queries procedure removed and reference to unsatisfactory returns added.
SAM127070	Returns processed at HMRC Netherton: HMRC Netherton: taxpayer address changes - Reference to Minor Queries procedure removed.
SAM127071	Returns processed at HMRC Netherton: HMRC Netherton: taxpayer address changes (Action Guide) - Old steps 6 - 11 deleted as reference to Minor Queries procedure and contacting the customer for a new address deleted and consequentially, steps 12 and 13 renumbered to 6 and 7.