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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 1 July 2011 (see the update index for all updates)

Page Details of update
   
SAM10010 Appeals, postponements and reviews: appeals: who can make an appeal? - Link to SAM101290 definition of Nominated Partner added.
SAM10020 Appeals, postponements and reviews: appeals: what constitutes a valid appeal? - Link to SAM101290 definition of Nominated Partner added.
SAM10061 Appeals, postponements and reviews: appeals: handling an appeal against a charge based item (Action Guide) - Step 8 updated to replace LFC2000 with SEES Forms and Letters.
SAM10071 Appeals, postponements and reviews: appeals: handling an appeal against a non charge based item (Action Guide) - Step 4 updated to replace LFC2000 with SEES Forms and Letters.
SAM10080 Appeals, postponements and reviews: appeals: appeal against a fixed automatic penalty - Period to allow satisfactory return to be re-filed after being sent back increased from 14 to 21 days. Note added to ‘Appeals against non-capping of penalties’ to say different rules apply to 2010-11 and later years. Guidance to be updated in due course.
SAM10082 Appeals, postponements and reviews: appeals: FAP: reasonable excuse appeal against (Action Guide) - Word ‘new’ removed.
SAM10083 Appeals, postponements and reviews: appeals: appeal against the non-capping of a FAP (Action Guide) - Note made that different rules apply to 2010-11 and later years. Guidance to be updated in due course.
SAM10130 Appeals, postponements and reviews: appeals: appeals on behalf of a partnership - Link to SAM101290 definition of Nominated Partner added.
SAM11010 Appeals, postponements and reviews: postponements: what are formal and informal standovers? - Additional proviso included under Informal Standovers to include where standover/appeal has not been requested and the amount is not to be pursued.
SAM11030 Appeals, postponements and reviews: postponements: who can make a postponement application? - Link to SAM101290 definition of Nominated Partner added.
SAM11071 Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide) - Note added to step 8 to refer to other instructions in Student Loan cases
SAM11120 Appeals, postponements and reviews: postponements: postponement application - partnership - Link to SAM101290 definition of Nominated Partner added.
SAM11130 Appeals, postponements and reviews: postponements: student loan overpayments - Note made of action to take where all or part of standover relates to Student Loan.
SAM11131 Appeals, postponements and reviews: postponements: student loan overpayments (Action Guide) - Additional step 4 added to advise East Kilbride Student Loan Unit when informal standover request has been made. All following steps renumbered.
SAM20001 Assessments: assessments within SA: introduction - Adjustment made to state when further assessments should be made.
SAM31001 Compliance: enquiry work: introduction - TSS2000 LFC replaced with Excel, SEES, Forms and Letters.
SAM31040 Compliance: enquiry work: concluding an enquiry - Where reference made to capping a Fixes Automatic Penalty, note added to refer to 2009-10 returns and earlier.
SAM31100 Compliance: enquiry work: enquiry window - Link to SAM101290 definition of nominated partner added.
SAM32030 Compliance: risk and enquiry: enquiries in student loan cases - Mention made of manually capping Fixed Automatic Penalties for 2009-10 or earlier.
SAM33030 Compliance: compliance work lists: failure to notify - Note added in respect of penalties arising if all tax due is paid by 31 Jan, that different rules apply to 2010-11 and later years. Guidance to be updated in due course.
SAM50001 Debt and Return pursuit: overview: introduction - Note made that late filing penalties will not be capped for 2010/11 and later returns.
SAM60050 Interest, penalties and surcharge: interest: amending the relevant date (RD) - Reference to Business help desk replaced with BusinessUserSupport (SA) mailbox.
SAM61001 Interest, penalties and surcharge: penalties: introduction - Mention made that different rules apply to 2009-10 and earlier and 2010-11 and later.
SAM61010 Interest, penalties and surcharge: penalties: FAP: advising and warning the taxpayer about - Entry made that where a paper return ‘for 2009-10’ is received late.
SAM61020 Interest, penalties and surcharge: penalties: fixed automatic penalties: automatic imposition of - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61030 Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61031 Interest, penalties and surcharge: penalties: fixed automatic penalty record: amending the (Action Guide menu) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61032 Interest, penalties and surcharge: penalties: reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61033 Interest, penalties and surcharge: penalties: reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61040 Interest, penalties and surcharge: penalties: fixed automatic penalties: deceased cases - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61050 Interest, penalties and surcharge: penalties: fixed automatic penalties: late issued returns - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61060 Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61061 Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties (Action Guide menu) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61062 Interest, penalties and surcharge: penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61063 Interest, penalties and surcharge: penalties: appeals against non-capping of FAP (Action Guide) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61070 Interest, penalties and surcharge: penalties: grounds of reasonable excuse: FAP - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61080 Interest, penalties and surcharge: penalties: daily penalties: consider raising a - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61090 Interest, penalties and surcharge: penalties: daily penalties: procedures for applying - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61100 Interest, penalties and surcharge: penalties: FAP and daily penalties: interaction between - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM61110 Interest, penalties and surcharge: penalties: tax-geared penalties - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62001 Interest, penalties and surcharge: surcharge: introduction - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62010 Interest, penalties and surcharge: surcharge: advising and warning the taxpayer - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62020 Interest, penalties and surcharge: surcharge: appeals against surcharge - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62021 Interest, penalties and surcharge: surcharge: appeals against surcharge (Decision Makers Action Guide) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62030 Interest, penalties and surcharge: surcharge: effects of amendments to relevant dates for interest - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62031 Interest, penalties and surcharge: surcharge: effects of amendments to relevant dates for interest (Action Guide) - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62040 Interest, penalties and surcharge: surcharge: grounds of reasonable excuse surcharge - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62050 Interest, penalties and surcharge: surcharge: imposing and amending surcharge - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62060 Interest, penalties and surcharge: surcharge: time to pay and surcharge - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62070 Interest, penalties and surcharge: surcharge: TTP start and end dates - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM62080 Interest, penalties and surcharge: surcharge: surcharge trigger date - Entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM70080 Manage work: customer service: help with self calculation after 31 October - Sub-heading ‘Penalty capping’ - entry made to clarify that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM70160 Manage work: customer service: welsh language service - Addition made to instruct that Welsh correspondence must be replied to in Welsh on bi-lingual notepaper by the Welsh Contact Centre.
SAM71040 Manage work: work management: lists in the network - Entry for W051 amended to state that list will be decommissioned from April 2012.
SAM71050 Manage work: work management: management information - Notice given that W051 is to be decommissioned from April 2012.
SAM71060 Manage work: work management: managing work lists - Processing work list and Technical work lists tables - Notice given that W051 is to be decommissioned from April 2012.
SAM71082 Manage work: work management: W010 BF penalty for issue - Reference to returns batch function (Apply Automatic Penalty) removed and replaced with ‘penalty function’ in prep. of new guidance for late filing and penalties being published shortly.
SAM90010 Permanent cessation: permanent cessation: deceased cases - Early settlement sub-section updated to removed HO/manager and replace with nominated Officer.
SAM90011 Permanent cessation: permanent cessation: deceased cases (Action Guide) - Step 16 updated to replace HO or manager with nominated Officer in line with all the other guidance in this AG.
SAM90020 Permanent cessation: permanent cessation: emigration - Updated to replace HO or manager with nominated Officer in line with all the other guidance in this section.
SAM90021 Permanent cessation: permanent cessation: emigration (Action Guide) - All references to nominated HO replaced with nominated Officer.
SAM90030 Permanent cessation: permanent cessation: period of administration - All references to nominated HO replaced with nominated Officer.
SAM90031 Permanent cessation: permanent cessation: period of administration (Action Guide) - All references to nominated HO replaced with nominated Officer.
SAM100050 Records: set up taxpayer record: criteria for a PAYE / SA record - Criteria added to include Expats as requested by CAR Int.
SAM100131 Records: set up taxpayer record: notification on form SA1 - Sentence added to state guidance re Partnerships can be found under SAM100135.
SAM100135 Records: set up taxpayer record: partnerships - First paragraph updated to add the names of forms used to set up new SA cases and to state that in LP and LLP cases, from 25 Oct 2010, new cases register with Companies House and an SA record is set up from that info.
SAM100136 Records: set up taxpayer record: forms for registering partnerships and partners - Link to SAM101290 definition of a nominated partner included.
SAM100137 Records: set up taxpayer record: registration of partnerships and partners - Link to SAM101290 definition of a nominated partner included. Also guidance updated to say that this guidance applies to returns for 2009-10 and earlier and that further guidance for later years will be published shortly.
SAM100230 Records: set up taxpayer record: set up partner - Sub-section ‘Late Filing Penalties’ updated to state that the guidance only applies to 2009-10 and earlier returns. Further guidance will be published for later years shortly.
SAM100240 Records: set up taxpayer record: set up partnership record - Reference to function TI removed and link to SAM101290 definition of a nominated partner included.
SAM100241 Records: set up taxpayer record: set up partnership record (Action Guide) - Link to SAM101290 definition of a nominated partner included.
SAM101121 Records: maintain taxpayer record: HMRC delay in using information (Action Guide) - Step 5 updated to remove limits and refer to PAYE95095.
SAM101140 Records: maintain taxpayer record: inhibit auto closure signal - Reasons for setting signal amended.
SAM101290 Records: maintain taxpayer record: nominated partner - Definition of nominated partner included.
SAM105001 Records: agent record: introduction - Instructions given about how to obtain a new agents code.
SAM105020 Records: agent record: setting up new SA agent codes - Details published of how agents can obtain an agent code and where to send their request.
SAM105030 Records: agent record: communicating with the agent maintainer team in CAAT - Subject deleted. Information now at SAM105020.
SAM106030 Records: bankruptcy: bankruptcy: taxpayer records - Under sub-heading ‘Employee bankrupt’ leading para. amended to confirm that not all NPS bankruptcy cases need to be set up in SA. Previous guidance giving details where cases do not need to be set up deleted as contradictory.
SAM106032 Records: bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - New step 9 to remove agents details from pre-bankruptcy record. Later steps renumbered and sentence regarding sending SA659 to agent removed from new step 10 Notes. Also spelling mistake reg. Porthmadog corrected. New step 13 updated to give instructions to send the repayment to the Birmingham address of the Official Receiver. Step 6 updated to reflect process applies to all types of return.
SAM106033 Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Additional steps included to include inst. where previous SA record already holds a BY/VA signal. Later steps renumbered. Sentence regarding sending SA659 to agent removed from new step 14 notes. Also spelling mistake reg. Porthmadog corrected.
SAM106034 Records: bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - New step 7 to remove agents details from pre-bankruptcy record. Later steps renumbered and sentence regarding sending SA659 to agent removed from new step 9. Also spelling mistake reg. Porthmadog corrected. New step 8 updated to reflect process applies to all types of return.
SAM110001 Repayments: issue repayment: introduction - Instructions given for action to take in Welsh repayment cases.
SAM110140 Repayments: issue repayment: non-automatic repayments - Notes under sub-heading ‘Repayment by CHAPS or Local Office Payable Order’ updated to mention repayments where Welsh Language signal set.
SAM110142 Repayments: issue repayment: repayment of an overpayment (Action Guide) - Update to Step 2 to give details of Welsh Contact Centre.
SAM113011 Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Step 10 updated, steps 11, 14 and 15 deleted. Following steps renumbered. New step 18 under Welsh Language Signal set updated to remove reference to CHAPS, new step 19 updated to show the Welsh Contact Centre address and action to take to get the WCC to deal with the repayment request and new step 20 updated to detail the action the WCC will take after the repayment has been issued. At new point 30, note where repayment previously BACS, CHAPS or transfer from OAS removed on advice of specialist.
SAM113020 Repayments: repayment work lists: w047 overpayments in closed cases work list - Amended to show that only repayments over £500 will be entered on the work list.
SAM114040 Repayments: claims made outside a return: claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010 - Link to SAM101290 definition of Nominated Partner added.
SAM121031 Returns: individuals returns: logging individuals’ returns (Action Guide) - Step 11 updated to clarify all returns received on the same date must be batched together and not mixed with returns received on other dates.
SAM121035 Returns: individuals returns: returns with capital gains pages - Text amended to replace an individuals name with Clerical Support Team.
SAM121260 Returns: individuals returns: unsatisfactory individuals returns - Additional paragraph added for Supplementary pages received where no original return has been received.
SAM121270 Returns: individuals returns: bankruptcy cases - Instruction added to state an SA record must be set up in circumstances where NPS cannot deal with the bankruptcy, that the correct SA record is used to deal with the correct period of bankruptcy and the return must be submitted manually and cannot be submitted online.
SAM121410 Returns: individuals returns: composite returns for non-resident partners - Addition made to state that London Large Partnership Unit have responsibility for approving the use of composite returns and also deal with specific enquiries.
SAM121411 Returns: individuals returns: composite returns for non-resident partners (Action Guide) - Parameter for uncleared o/p amended from 14 to 30 days.
SAM121431 Returns: individuals returns: credibility check (Action Guide) - Step 2 amended to remove Minor Queries reference and replace with ‘obvious error’ and step 18 instruction to set the PSE signal reinstated.
SAM121451 Returns: individuals returns: HMRC delay in using information (Action Guide) - Step 5 updated to refer to PAYE95095 for ESC A19 authorisation limits.
SAM122001 Returns: partnership returns: introduction - Link to SAM101290 definition of Nominated Partner added.
SAM122010 Returns: partnership returns: acknowledging returns: partnerships - Link to SAM101290 definition of Nominated Partner added.
SAM122020 Returns: partnership returns: logging partnership returns - Link to SAM101290 definition of Nominated Partner added.
SAM122021 Returns: partnership returns: logging partnership returns (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM122030 Returns: partnership returns: partnership detail changes - Link to SAM101290 definition of Nominated Partner added.
SAM122070 Returns: partnership returns: reviewing enclosures: partnership return - Link to SAM101290 definition of Nominated Partner added.
SAM122110 Returns: partnership returns: mandatory boxes: partnerships - Link to SAM101290 definition of Nominated Partner added.
SAM122111 Returns: partnership returns: mandatory boxes: partnerships (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM122120 Returns: partnership returns: provisional or estimated figures: partnerships - Link to SAM101290 definition of Nominated Partner added.
SAM122135 Returns: partnership returns: SAI: examples of omission of particular boxes - Link to SAM101290 definition of Nominated Partner added.
SAM122151 Returns: partnership returns: unlogging unsatisfactory partnership returns (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM122160 Returns: partnership returns: unsatisfactory partnership returns - Link to SAM101290 definition of Nominated Partner added.
SAM122161 Returns: partnership returns: unsatisfactory partnership returns (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM122181 Returns: partnership returns: error and warning messages: partnerships (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM122230 Returns: partnership returns: repairing obvious errors: partnerships - Link to SAM101290 definition of Nominated Partner added.
SAM122231 Returns: partnership returns: repairing obvious errors: partnerships (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM122240 Returns: partnership returns: repairing partnership returns: guidelines for small repairs - Link to SAM101290 definition of Nominated Partner added.
SAM124051 Returns: view and amend return: correcting keying errors made (Action Guide) - Link to SAM101290 definition of Nominated Partner added.
SAM124060 Returns: view and amend return: dealing with taxpayer amendments - Link to SAM101290 definition of Nominated Partner added.
SAM124071 Returns: view and amend return: taxpayer amendments (individuals and partnerships): basic action (Action Guide) - Amendment made to replace ‘Inspector’ with ‘Technical Support Officer’ and to amend steps 17 - 21 to 16 - 21 and update step 9 to show follow steps 16 - 21 instead of 16 - 20. Step 6 amended to include a link to SAM101290 definition of Nominated Partner.
SAM124110 Returns: view and amend return: revisions identified during review for possible enquiry - Link to SAM101290 definition of Nominated Partner added.
SAM125100 Returns: returns work lists: w016 manual issue of return: manual return signal - Note under ‘In other cases’ stating the date of clerical issue is not recorded where partners are liable to CT removed as deemed unnecessary.
SAM125241 Returns: returns work lists: W059 online return rejections (Action Guide) - Steps 6 and 7 updated in line with advice from IMS which says that there is no need to print off the amended return.
SAM131030 Statements: statement issue: inhibition of statements - Updated to state that where Official Receiver is acting, statements can be inhibited before the next statement is issued.
SAM140031 Transfer of liability: transfer from PAYE to SA: payment made on SA for balancing payments already coded in NPS - New subject explaining what to do where the charge is held on NPS and the credit is held on SA.
SAM140032 Transfer of liability: transfer from PAYE to SA: payment made on SA for balancing payments already coded in NPS (Action Guide) - New Action Guide to advise how to transfer the charge from NPS to SA where credit held on SA.
SAM140040 Transfer of liability: transfer from PAYE to SA: voluntary direct payments - Guidance regarding Overpaid Direct Voluntary Payments amended to refer to PAYE90026 and that process.
SAM140041 Transfer of liability: transfer from PAYE to SA: overpaid voluntary direct payments (AG) - Subject deleted as staff will follow the guidance at PAYE90026 as per SAM140040.