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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 04 March 2011 (see the update index for all updates).

Section Details of update
   
SAM31040 Compliance: enquiry work: concluding an enquiry - To include details of new Residency screen
SAM31042 Compliance: enquiry work: concluding an enquiry (Action Guide menu) - New step 18 added to incorporate new residency screen
SAM31043 Compliance: enquiry work: S9A: non-contract settlement (Action Guide) - New step 30 added to incorporate new residency screen
SAM31044 Compliance: enquiry work: S12AC enquiries completed (partnership SA record) (Action Guide) - New step 15 added to incorporate new residency screen
SAM31046 Compliance: enquiry work: concluding an enquiry: using ITSA discovery records (Action Guide) - New step 7 added to incorporate new residency screen
SAM31052 Compliance: enquiry work: discovery: recording cases on the CQI workbench (Action Guide) - New step 9 added to incorporate new residency screen
SAM100001 Records: set up taxpayer record: introduction - To include new SA400/SA401/SA402 registration forms for partnerships and local authority/parish council cases to be sent to specialist office in Cardiff
SAM100020 Records: set up taxpayer record: PAYE cases that potentially need to be brought into SA - To include new SA400/SA401/SA402 registration forms for partnerships
SAM100060 Records: set up taxpayer record: criteria for an SA record - To include new SA400/SA401/SA402 registration forms for partnerships
SAM100071 Records: set up taxpayer record: dormant SA record: how to re-activate (Action Guide) - To include new SA400/SA401/SA402 registration forms for partnerships
SAM100090 Records: set up taxpayer record: link from SA to PAYE records - Further information added about link between SA and NPS
SAM100130 Records: set up taxpayer record: notification of new business or self employment - To include new procedure for partnerships and partners
SAM100170 Records: set up taxpayer record: postcodes - Updating partnership registration forms
SAM100220 Records: set up taxpayer record: set up individual record - To include new partnership/partner registration forms
SAM100221 Records: set up taxpayer record: set up individual record (Action Guide) - Steps 2, 13 and 17 updated to include new partnership/partner registration forms
SAM100230 Records: set up taxpayer record: set up partner - including new partnership/partner registration forms
SAM100240 Records: set up taxpayer record: set up partnership record - To include new partnership registration forms
SAM100241 Records: set up taxpayer record: set up partnership record (Action Guide) - To include new partnership registration form SA400
SAM100250 Records: set up taxpayer record: set up trade - To include new partnership form SA400
SAM100251 Records: set up taxpayer record: set up trade (Action Guide) - Step 1 updated to include new partnership form SA400
SAM100260 Records: set up taxpayer record: set up trust record - To include new partnership registration forms
SAM100270 Records: set up taxpayer record: taxpayer return profile - To include new partnership registration forms
SAM100300 Records: set up taxpayer record: when an SA record is required - To include new partnership registration forms
SAM106001 Records: bankruptcy: introduction - Updated to reflect new processes
SAM106020 Records: bankruptcy: administration completed - Retention period amended to 6 years
SAM106030 Records: bankruptcy: taxpayer records - Updated to reflect new processes
SAM106032 Records: bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Updated to reflect new processes
SAM106033 Records: bankruptcy: bankruptcy: PAYE source with an unlinked/dormant or no SA record (Action Guide) - Updated to reflect new processes
SAM106034 Records: bankruptcy: bankruptcy: SA only record with no PAYE Source.(Action Guide) - Updated to reflect new processes
SAM106060 Records: bankruptcy: employee bankrupt: coding action and provisional PAYE income claim - Updated to reflect new processes
SAM106080 Records: bankruptcy: interest claimed and statements - Updated to reflect new processes