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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 04 February 2011 (see the update index for all updates).

Section Details of update
SAM22010 Assessments: non SA assessing: legislation - SEES codes removed as not required.
SAM22020 Assessments: non SA assessing: creating the SEES 310(Z) letter - text amended to remove reference to SEES codes and text added to refer to inserting the appropriate legislation title.
SAM90020 Permanent cessation: permanent cessation: emigration - Chapter updated to include reference to the form P85 - leaving the UK.
SAM121081 Returns: individuals returns: returns for out of date years: individuals (Action Guide) - Step 8 referral to earlier step updated. Changed from step 4 to step 5.
SAM124060 Returns: view and amend return: dealing with taxpayer amendments - Paragraph added to explain that where INC10 is reduced upon amendment and INC11 now exceeds the INC10 figure, the full tax calculator on SEES should be used and Create Return Charge used instead of amending the return.
SAM125041 Returns: returns works lists: w052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - minor amendments made to actions required.
SAM141001 Transfer of liability: transfer from SA to PAYE: introduction - new paragraph added to indicate SEES letter SA665 now available to explain why coded up has to be included in the SA Calculation.
SAM141010 Transfer of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE - removal of mention of Coding Assistant.