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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 5 August 2011 (see the update index for all updates).

Page Details of update
   
SAM1001 Amend payment: claim to adjust payments on account: introduction - Reference to SEES Office Clerical Assistant amended to SEES Letters and Forms.
SAM1030 Amend payment: claim to adjust payments on account: receiving a claim to adjust payments on account - Reference to SEES Office Clerical Assistant amended to SEES Letters and Forms.
SAM1040 Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account - Reference to SEES Office Clerical Assistant amended to SEES Letters and Forms.
SAM10090 Appeals, postponements and reviews: appeals: grounds of reasonable excuse: FAP - Subject updated to include section on disability and two examples.
SAM11010 Appeals, postponements and reviews: postponements: what are formal and informal standovers? - Where surcharge mentioned, note made to say that for tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties.
SAM11060 Appeals, postponements and reviews: postponements: handling a formal standover - Where surcharge mentioned, note made to say that for tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties.
SAM11071 Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide) - Note made where surcharge mentioned that surcharge relates to tax years 2009-10 and earlier.
SAM11090 Appeals, postponements and reviews: postponements: postponement application - penalty or surcharge - Where surcharge mentioned, note made to say that for tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties.
SAM11100 Appeals, postponements and reviews: postponements: postponement application - revenue assessment - Where surcharge mentioned, note made to say that for tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties.
SAM61070 Interest, penalties and surcharge: penalties: grounds of reasonable excuse: FAP - Subject updated to include section on Disability and two examples.
SAM100050 Records: set up taxpayer record: criteria for a PAYE / SA record - Updated to remove bullet for HR taxpayers with Personal pension payments of £10000 or more or Charitable payments of £10000 or more. Also under ‘Other circumstances’ point added for individuals with an annual allowance pension charge.
SAM101092 Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Mention made that different rules apply to 2009-10 and earlier and 2010-11 and later.
SAM101100 Records: maintain taxpayer record: duplicate SA records - Mention made that different rules apply to 2009-10 and earlier and 2010-11 and later.
SAM101230 Records: maintain taxpayer record: maintain partnership record - Mention made that different rules apply to 2009-10 and earlier and 2010-11 and later.
SAM101280 Records: maintain taxpayer record: microfiche record - Reference made to SA324 Surcharge notice. Note added that for tax years 2010-11 and later, surcharge was replaced by tax geared late filing penalties.
SAM104001 Records: trace taxpayer record: introduction - Updated to show references to PAYE Manual and TBSG.
SAM104010 to SAM104053 Records: trace taxpayer record - Subjects deleted as obsolete. Information now available in the PAYE Manual and TBSG.
SAM105050 Records: agent record: output to agents - Note made under ‘Day to Day’ output to advise that forms SA326 and SA328 are only issued for tax years 2009-10 and earlier.
SAM106032 Records: bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Step 19 updated to instruct that the Liability Unlikely signal be set as opposed to the Manual Return signal so no need to remove the Manual Return signal later.
SAM106033 Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - New step 11 added to remove the agents details from the pre- bankruptcy record and step 24 updated to instruct that the Liability Unlikely signal be set as opposed to the Manual Return signal so no need to remove the Manual Return signal later.
SAM106034 Records: bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - Step 12 updated to instruct that the Liability Unlikely signal be set as opposed to the Manual Return signal so no need to remove the Manual Return signal later.
SAM106110 Records: bankruptcy: return for the year of bankruptcy / sequestration - Surcharge heading - note added to advise that surcharge was replaced by tax geared late filing penalties for tax years 2009-10 and later. Further guidance to be published shortly.
SAM110086 Repayments: issue repayment: freestanding credit created manually from a ‘stand alone’ claim for error or mistake relief (S33 TMA 1970) or overpayment relief (Schedule 1AB TMA 1970) - Note added to surcharge ref. to state that surcharge was replaced by tax geared late filing penalties 2010-11 and later.
SAM110087 Repayments: issue repayment: freestanding credit created manually from a ‘stand alone’ claim made after the time limit for amending the return (Schedule 1A TMA 1970) - Note added to state that surcharge was replaced by tax geared late filing penalties 2010-11 and later.
SAM110140 Repayments: issue repayment: non-automatic repayments - Uncleared credits period amended from 14 to 30 days.
SAM112020 Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures - Reference to Business Helpdesk replaced with Business mailbox.
SAM113011 Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Step 21 amended and new steps 22 to 29 created.
SAM113021 Repayments: repayment work lists: w047 overpayments in closed cases work list (Action Guide) - Step 8 updated to include referral to London North West Recovery office, step 13 enhanced for SA Note and to delete work item, step 15 updated and steps 16 and 17 deleted.
SAM121081 Returns: individuals returns: returns for out of date years: individuals (Action Guide) - Step 12 Note b: updated to state that different rules apply to 2010-11 and later.
SAM121310 Returns: individuals returns: capture of returns issued in error - Note made under ‘Pensioners and low income taxpayers that where Create Return Charge is used after 31 October for 2010-11 and later, other actions will be required and further guidance will be published shortly.
SAM121540 Returns: individuals returns: repairing returns after 31 December: individuals - Note made that the guidance regarding surcharge applies to the tax years 2009-10, and earlier, as surcharges were replaced by tax geared late filing penalties in April 2010. 
SAM121571 Returns: individuals returns: returns mislaid after logging: individuals (Action Guide) - Note made that the guidance applies to 2009-10 and earlier and further guidance will be published shortly for 2010-11 and later as mention is made of amending fixed penalties.
SAM121640 Returns: individuals returns: unlogging captured returns - Reference to capping fixed penalty qualified by mentioning that capping only applies to 2009-10 and earlier.
SAM122001 Returns: partnership returns: introduction - Reference to Minor queries removed.
SAM123001 Returns: trust returns: introduction - Note 4 - reference to Minor queries removed. Trust and Estate Returns - word ‘application’ added where missing from text.
SAM123300 Returns: trust returns: return charge to be created for return issue in error - Note made that guidance re Create nil Return Charge applies to 2009-10 and earlier and further guidance will be published for 2010-11 and later.
SAM124040 Returns: view and amend return: claims to overpayment relief - Text amended to clarify the overpayments relief time limit.
SAM125101 Returns: returns work lists: w016 manual issue of return: manual return signal (Action Guide) - Steps 7 and 8 updated to delete the instruction to make a manual record of the issue of a return and replace with noting the issue of the return in SA Notes.
SAM125121 Returns: returns work lists: w037 reduction of amount coded out (Action Guide) - Additional steps included to give action to take where an SA underpayment previously coded on NPS, but transferred back to SA using CREATE SUNDRY CHARGE has been reduced.
SAM126001 Returns: filing returns online: introduction - The comment regarding penalties has been updated to show that different rules apply to 2009-10 and earlier compared to 2010-11 and later.
SAM126080 Returns: filing returns online: late issue of return - Note made that surcharge was replaced by tax geared late filing penalties for 2010-11 and later tax years.
SAM131130 Statements: statement issue: surcharge and penalty warning and reminder - Surcharge and Penalty paragraph mentioning obsolete SA352 deleted. Also, SA309b now obsolete so paragraphs referring to that form deleted. Reminder paragraph updated to confirm SA324 (form concerning payment by online direct debit) enclosed with SA309A.
SAM141020 Transfer of liability: transfer from SA to PAYE: manual transfer of balancing payment to PAYE - Reference to Early Morning Output removed. Under Note 1 text added to state that surcharge was replaced by tax geared late filing penalties for 2010-11 and later returns and Note 3 updated to refer to SAM140032 where payment made in SA u/p to COP cases and payment has been made on SA.
SAM141041 Transfer of liability: transfer from SA to PAYE: w033 transfer to COP security review work list (Action Guide) - Note b added at step 2 to state that surcharge was replaced by tax geared late filing penalties for 2010-11 and later tax years.