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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 06 May 2011 (see the update index for all updates).

Only important changes for dissemination to staff are listed in the table below. The content of other pages within this Manual may have required a minor change because of an update to the originating subject(s) listed or to correct spelling mistakes or links, or to change page presentation. You are reminded that any page printed from this Manual is uncontrolled and may not be the latest version. It is recommended you always refer to guidance online.

Section Details of update
   
SAM1001 Amend payment: claim to adjust payments on account: introduction - Clarification given to state that SA Notes are only updated where a Structured Access Request is made, not where the amendment request is by way of a request on the return.
SAM1030 Amend payment: claim to adjust payments on account: receiving a claim to adjust payments on account - Clarification given that SA notes are not updated where the claim is shown on a return.
SAM1060 Amend payment: claim to adjust payments on account: incorrect adjustments and errors - SA Business Helpdesk removed and replaced with BusinessUserSupport(SA) mailbox.
SAM10020 Appeals, postponements and reviews: appeals: what constitutes a valid appeal? - Proviso added that the appeal must be signed as well as in writing.
SAM61032 Interest, penalties and surcharge: penalties: reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide) - Step 2 updated to give more information about the 394 (IT/CT) SEES form.
SAM70090 Manage work: customer service: microfiche record - New version of stencil created.
SAM80070 Payments: payments overview: an introduction to payment arrangement and plans - Updated to refer staff to the DMB Manual and National Direct Debit User Guide for payment arrangements.
SAM90010 Permanent cessation: permanent cessation: deceased cases - Note b. added to section ‘Personal representatives’ and opening paragraph of section ‘Issue of tax return’ updated.
SAM90011 Permanent cessation: permanent cessation: deceased cases (Action Guide) - Nominated HO or Manager replaced with Officer throughout.
SAM100137 Records: set up taxpayer record: registration of partnerships and partners - Reminder added that prior to February 2009 substitute UTRs were allowed in some cases but are no longer used, added to section ‘Missing UTRs for UK resident partners who should have already registered for SA’.
SAM100221 Records: set up taxpayer record: set up individual record (Action Guide) - Steps 1 and 11 updated.
SAM101001 Records: maintain taxpayer record: introduction - Cross reference to guidance to follow added to section ‘Taxpayer NINO’.
SAM101093 Records: maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - New step 5.
SAM101106 Records: maintain taxpayer record: SA mixed records (Action Guide) - Step 8 updated advising you should consider guidance in the PAYE Manual.
SAM101280 Records: maintain taxpayer record: microfiche record - New version of stencil created.
SAM106032 Records: bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Steps 6, 9, 12 and 14 updated.
SAM106034 Records: bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - Steps 7 and 8 updated.
SAM110030 Repayments: issue repayment: BACS repayment rejection - Details added of new contacts for BACS rejections.
SAM110088 Repayments: issue repayment: freestanding credit created manually from a ‘stand alone’ claim or a claim on a return to carry back losses or pension contributions, or a claim on a return for farmer’s averaging (Schedule 1B TMA 1970). (Not EIS Deferral claims) - Clarification added for averaging claims under s59B(1)(b) TMA1970 to be treated same as set offs.
SAM110122 Repayments: issue repayment: missing BACS repayment (Action Guide) - Step 11 updated to add ‘if you cannot obtain any information and Step 14 - reference to Business Help desk changed to BusinessUserSupport(SA) mailbox. Also new details of the Bank Account sort code and account number have replaced out of date information
SAM113010 Repayments: repayment work lists: w030 inhibited automatic repayments work list - Circumstance ‘Uncleared payment present’ updated to explain a scenario under which a work item will be created. Also information Note: updated to clarify that while a CIS check takes place, the repayment process is ‘suspended’ and a no repayment signal is only set where the check fails.
SAM113011 Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Step 35 updated in accordance with BGN08/11 to extend repayment inhibition period to 30 days from 14 and steps 39, 40, 41, 42 and 43 updated to show London North West Recovery Office (LNWRO) and to delete Debt Management Technical Office (DMTO).
SAM114040 Repayments: claims made outside a return: claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010 - Further clarification given that error or mistake relief ceased 1 April 2010 and later claims to be dealt with under Overpayment relief provisions.
SAM114041 Repayments: claims made outside a return: claims: error or mistake (Action Guide) (replaced by ‘overpayment relief’ from 1 April 2010) - Further clarification given that error or mistake relief ceased 1 April 2010 and later claims to be dealt with under Overpayment relief provisions.
SAM120010 Returns: return issue: automatic annual bulk issue - Turnover increased from £68,000 to £70,000 and three-line account amount increased from £30,000 to £70,000.
SAM120020 Returns: return issue: criteria for issue of short tax return - Reference to Student Loan payments removed as an exception for completion of a Short Return, turnover and Land & Property figures increased from £68,000 to £70,000 and return box example changed to 2009-10 from 2007-08.
SAM120060 Returns: return issue: microfiche record: notice to file - Method of obtaining a copy of the notice to file (SA316) from microfiche updated. Also new version of stencil created.
SAM120590 Returns: filing paper returns: 31 October deadline: unsatisfactory returns (red spot procedure) - Amendment of 14 day period extended to 21 days.
SAM121001 Returns: individuals returns: introduction - Unsatisfactory return period extended from 14 to 21 days, short tax return turnover and property limits increased from £68,000 to £70000 and additional guidance given where returns are received outside of a Regional Post Room - NWB141/11 (29/3/11) refers.
SAM121030 Returns: individuals returns: logging individuals’ returns - Short tax return turnover and property limits increased from £68,000 to £70,000 and unsatisfactory return period extended from 14 to 21 days. Also mention made of where returns are received in unsupported IREC RPR - NWB141/11 (29/3/11) refers.
SAM121031 Returns: individuals returns: logging individuals’ returns (Action Guide) - Short tax return turnover and property limits increased from £68,000 to £70,000 and unsatisfactory return period extended from 14 to 21 days.
SAM121070 Returns: individual returns: return receipt (individual): responsible office elsewhere - Amended from ‘log and redirect’ to say ‘date stamp and then redirect’.
SAM121080 Returns: individuals returns: returns for out of date years: individuals - Cross reference added to CH56100 for table of time limits for relevant taxes.
SAM121081 Returns: individuals returns: returns for out of date years: individuals (Action Guide) - Cross reference to CH56100 added in regard to displacing determinations.
SAM121100 Returns: individuals returns: short tax returns - Self employment turnover and Land & Property amounts increased from £68,000 to £70,000.
SAM121141 Returns: individuals returns: unsolicited returns: individuals (Action Guide) - Step 22 amended to detail the criteria for returns that HERT will accept.
SAM121260 Returns: individuals returns: unsatisfactory individuals returns - Short tax return turnover and property limits increased from £68,000 to £70,000 and unsatisfactory return period extended from 14 to 21 days.
SAM121261 Returns: individuals returns: unsatisfactory individuals returns (Action Guide) - Unsatisfactory return period extended from 14 to 21 days.
SAM121268 Returns: individual returns: auto-coding - Revised attachments for SA100 and SA200 for 2010-11.
SAM121400 Returns: individuals returns: claim to relief for EIS (enterprise investment scheme) subscriptions - Clarification given of when form EIS3 is required and reference made to VCM25450 for time limits governing claims.
SAM121410 Returns: individuals returns: composite returns for non-resident partners - Reference to sending returns to CAR replaced with named contact at LCPU as stated in NWB109/11 14/03/11.
SAM121530 Returns: individuals returns: repairing obvious errors: individuals - Addition of information regarding new powers to correct obvious amendments under S9ZB TMA.
SAM121610 Returns: individuals returns: student loan cases - Amended to show reference to the relevant Short Tax return boxes from April 2011.
SAM122001 Returns: partnership returns: introduction - Unsatisfactory return period extended from 14 to 21 days.
SAM122020 Returns: partnership returns: logging partnership returns - Unsatisfactory return period extended from 14 to 21 days.
SAM122021 Returns: partnership returns: logging partnership returns (Action Guide) - Step 17 - Unsatisfactory return period extended from 14 to 21 days.
SAM122112 Returns: partnership returns: partnership returns with missing UTRs where the partner is non-UK resident - LCPU address replaced with Coventry Non UK-Resident Partners Team address in Coventry.
SAM122130 Returns: partnership returns: SAI: completion of partnership return - Three-line account annual turnover threshold for 2010/2011 added.
SAM122160 Returns: partnership returns: unsatisfactory partnership returns - Unsatisfactory return period extended from 14 to 21 days.
SAM122161 Returns: partnership returns: unsatisfactory partnership returns (Action Guide) - Steps 4, 7 and 8 - Unsatisfactory return period extended from 14 to 21 days
SAM123001 Returns: trust returns: introduction - Unsatisfactory return period extended from 14 to 21 days.
SAM123040 Returns: trust returns: logging trust returns - Unsatisfactory return period extended from 14 to 21 days.
SAM123041 Returns: trust returns: logging trust returns (Action Guide) - Unsatisfactory return period extended from 14 to 21 days.
SAM123210 Returns: trust returns: unsatisfactory trust returns - Unsatisfactory return period extended from 14 to 21 days.
SAM123211 Returns: trust returns: unsatisfactory trust returns (Action Guide) - Steps 7 and 8 - Unsatisfactory return period extended from 14 to 21 days.
SAM124010 Returns: view and amend return: amended returns and the coding (integrity) check - Note made that this check relates only to 2008-9 and earlier years.
SAM124011 Returns: view and amend return: amended returns and the coding (integrity) check (Action Guide) - Note made that this check relates only to 2008-9 and earlier years.
SAM124071 Returns: view and amend return: taxpayer amendments (individuals and partnerships): basic action (Action Guide) - Amendment at steps 8 and 9 to remove reference to submitting the case to an Inspector and replace with submit to a Technical Support Officer.
SAM124130 Returns: view and amend return: student loan discrepancies - Text amended to correct references to wrong boxes and to add in the STR box numbers now that short returns can be completed where Student Loans are being repaid through SA.
SAM125041 Returns: returns works lists: w052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Link created at step 5 to Guidance Gateway and Ministers of Religion Coding Tool.
SAM125161 Returns: returns work lists: w049 short tax return rejections (Action Guide) - Guide updated to fit with SPD. Basic content remains the same.
SAM125211 Returns: returns work lists: w055 failed online amendments (Action Guide) - New steps 4 and 14 clarifying that amendments cannot be made where there is an open enquiry.
SAM125240 Returns: returns work lists: w059 online return rejections - Addition of ‘unsuccessful online amendments’ causing a work list entry as well as returns filed online.
SAM125241 Returns: returns work lists: W059 online return rejections (Action Guide) - Action guide rewritten by CustOPS to show instructions for four different types of online amendment failures.
SAM127001 Returns: returns processed by HMRC Netherton: introduction - Short tax return turnover and property limits increased from £68,000 to £70,000, unsatisfactory return period extended from 14 to 21 days and to state that before redirection the date of receipt should be stamped on the return. Logging will take place at Netherton
SAM127040 Returns: returns processed at HMRC Netherton: HMRC Netherton: return is not signed - Unsatisfactory return period extended from 14 to 21 days.
SAM127041 Returns: returns processed at HMRC Netherton: HMRC Netherton: return is not signed (Action Guide) - Unsatisfactory return period extended from 14 to 21 days.
SAM127080 Returns: returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Short tax return turnover and property limits increased from £68,000 to £70,000 and unsatisfactory return period extended from 14 to 21 days.
SAM127081 Returns: returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns (Action Guide) - Unsatisfactory return period extended from 14 to 21 days.