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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 3 June 2011 (see the update index for all updates)

Page Details of update
   
SAM1010 Amend payment: claim to adjust payments on account: calculation of payments on account - Definition of tax deducted at source given under ‘Exceptions’.
SAM11060 Appeals, postponements and reviews: postponements: handling a formal standover - Reference to TSS2000 LFC removed and replaced with Excel, select SEES then Forms and Letters.
SAM11061 Appeals, postponements and reviews: postponements: handling a formal standover (Action Guide) - Step 6 reference to TSS2000 LFC removed and replaced with Excel, select SEES then Forms and Letters.
SAM11071 Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide) - Steps 3 and 7 amended to remove reference to TSS2000 LFC and replaced with Excel, select SEES then Forms and Letters.
SAM33120 Compliance: compliance work lists: provisional figures - Reference to error or mistake relief removed and replaced with reference to overpayment relief.
SAM70130 Manage work: customer service: SA business helpdesk and other communication channels: Subject amended to take into account the closure of the SA Business Helpdesk and new procedures now outlined.
SAM100050 Records: set up taxpayer record: criteria for a PAYE / SA record - Non- resident Landlords added to criteria and Note 1 updated to confirm that, while open NPS years must be closed before setting up an SA record, there is no need to open already reconciled/closed NPS years.
SAM101071 Records: maintain taxpayer record: w050 CID framework rejection work list (Action Guide) - New step 4 added upon request of SA Mixed Records Team to include a check that the TBS record for BY and VA UTR’s are made dormant before following the next step.
SAM101080 Records: maintain taxpayer record: deferred class 4 NIC - reference to error or mistake relief removed and replaced with overpayment relief details.
SAM102000 - SAM102070 Records: Early Morning Output - Section deleted as EMO no longer produced.
SAM106032 Records: bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Amendment made to step 9 to state where Official Receiver is trustee, the statement inhibition need not be delayed until after the first statement is issued. Where the Official Receiver requests info in respect of a bankruptcy case, a manual statement should be included. In an online services case, where the Official Receiver acts, the customer is automatically de-enrolled from online services and statement inhibition should not be removed for three yrs after the LRR date.
SAM106033 Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Amendment made to step 12 to state where Official Receiver is trustee, the statement inhibition need not be delayed until after the first statement is issued. Where the Official Receiver requests info. in respect of a bankruptcy case, a manual statement should be included. In an online services case, where the Official Receiver acts, the customer is automatically de-enrolled from online services. Step 15 updated to tell staff not to set up a new SA record and set the LRR signal on the same day and statement inhibition should not be removed for three yrs after the LRR date.
SAM106034 Records: bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - Amendment made to step 8 to state where Official Receiver is trustee, the statement inhibition need not be delayed until after the first statement is issued. Where the Official Receiver requests info in respect of a bankruptcy case, a manual statement should be included and statement inhibition should not be removed for three yrs after the LRR date.
SAM106090 Records: bankruptcy: issue of statements - Amended to remove the instruction to inhibit the statement ‘following issue of first statement’ and to instruct to inhibit the statement immediately where the Official Receiver is the trustee.
SAM121211 Returns: individuals returns: returns which include a PAYE source of income (Action Guide) - Step 1 removed, following steps renumbered and updated to remove out of date references to PSE2 signal, ENOTES and references to different PAYE records.
SAM121260 Returns: individuals returns: unsatisfactory individuals returns - Reference to SAM maintain capacities SAM101190 added upon request from CAR PT International.
SAM122110 Returns: partnership returns: mandatory boxes: partnerships - Updated to advise that in LP or LLP cases where a partner’s UTR is missing, to send the return to LCPU Birmingham.
SAM122120 Returns: partnership returns: provisional or estimated figures: partnerships - Reference to Business helpdesk replaced with BusinessUserSupport(SA) mailbox.
SAM123100 Returns: trust returns: returns for out of date years: trusts - Relevant time limit amended from 5 to 4 years and link made to SAM121080 - ‘Returns for out of date years’.
SAM123101 Returns: trust returns: returns for out of date years: trusts (Action Guide) - Relevant time limit amended from 5 to 4 years.
SAM124001 Returns: view and amend return: introduction - Reference to error or mistake relief removed and replaced with overpayment relief and link made to SAM114045.
SAM124040 Returns: view and amend return: claims to overpayment relief - References to error or mistake relief removed and replaced with overpayment relief details.
SAM131026 Statements: statement issue: qualifying financial transactions - Subject updated to reflect the change to statement selection from April 2010.
SAM131030 Statements: statement issue: inhibition of statements - Note made that the inhibition signal should not be removed until 3 years following the LRR signal.
SAM131041 Statements: statement issue: w040 inhibited statements work list (Action Guide) - Note updated to state that the statement inhibition signal should not be removed for three years after the LRR date.