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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 07 January 2011 (see the update index for all updates).

Section Details of update
SAM002(HMRC Intranet only) Forms Index - SA327 discontinued.
SAM21020 Revenue amendment - Individual or Trust section amended to add note 3 detailing the effects of where an unallocated credit is not removed before the amendment is made and that they should be moved before the amendment is made then put back on the record afterwards.
SAM31043 Enquiry work: S9A: non-contract settlement (Action Guide) - Step 4 amended to include action required where there is an unallocated credit on record to prevent it being allocated to an over-repayment charge as per NWB637/09.
SAM62021 Surcharge: appeals against surcharge (Decision Makers Action Guide) - Amendment made to remove reference to SEES letter SA635 and replace with SEES letter SA636.
SAM70130 Customer service: SA business help desk and other communication channels - Mailbox contact instructions updated to include the instruction that a Band O Tech or Tech HO should send the email.
SAM80071 Payments overview: receive time to pay request in the processing office (Action Guide) - Step 3 ‘Written Requests’ amended to include reference to Single Point of Contacts and remove reference to the Payments Helpline and update the DMB phone number.
SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - Final paragraph concerning Capital Gains updated.
SAM100060 Set up taxpayer record: criteria for an SA record - Final paragraph concerning Capital Gains updated.
SAM100120 Set up taxpayer record: non resident company landlord - Only cases set up by CAR (PT) should have the NCRL signal set.
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Step 8 updated with instruction to issue SEES letter SA642.
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - New introductory paragraphs written clarifying the action required.
SAM105050 Agent record: output to agents - To reflect that form SA327 is no longer issued.
SAM105070 Agent record: statement to agent notification - To reflect that form SA327 is no longer issued.
SAM120001 Return issue: introduction - Clarification of what is meant by ‘a customer new to SA’ as well as clarification that when issuing a duplicate return a paper return will be issued, not an SA316.
SAM120090 Return issue: requesting automatic issue of returns after ITAR - Clarification of what is meant by ‘a customer new to SA’.
SAM121260 Individuals returns: unsatisfactory individuals returns - The general section has been amended to include an example of when a Minister of Religion page is unsatisfactory and should be sent back.
SAM121400 Individuals returns: claim to relief for EIS (enterprise investment scheme) subscriptions - Ai box number changed from 17 to 19.
SAM121571 Individuals returns: returns mislaid after logging: individuals (Action Guide) - Step 9 updated to clarify that the Record Daily Penalties signal cannot be set until the statutory filing date has passed.
SAM122001 Partnership returns: introduction - Number of partnership pages that can be captured with a return amended from 1000 to 999.
SAM122013 Partnership returns: computer generated versions of tax returns - Reference to stock letter SA602 amended to SEES letter SA602.
SAM122160 Partnership returns: unsatisfactory partnership returns - Link made with subject SAM122112 (partnership returns with missing UTR’s where the partner is non-UK resident)
SAM122170 Partnership returns: capture partnership return: guidance - Additional sentence added to state the maximum number that can be entered in Number of Partners is 999.
SAM125011 Returns work lists: w051 daily returns review: ceased date set (Action Guide) - Update to step 9 to update individual partners record where able instead of sending to responsible office and update to step 21 to close record down and create nil return charge where appropriate.
SAM125240 Returns work lists: w059 online return rejections - Clarification made that failed online amendments also appear on this list.
SAM125241 Returns work lists: W059 online return rejections (Action Guide) - Addition of new step 3 to check boxes 14/5 and make a manual amendment to freestanding credits where needed per SAM125231.
SAM126010 Filing returns online: additional information work list - To add reference to the Action Guides at SAM126011 and SAM126020
SAM127011 Returns processed at HMRC Netherton: HMRC Netherton: enclosures or attachments with return (Action Guide) - New step 2 added to state that the spreadsheet must be completed with the requested information. Remaining steps renumbered.