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HMRC internal manual

Self Assessment Manual

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.