Beta This part of GOV.UK is being rebuilt – find out what this means

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 2 September 2011 (see the update index for all updates)

Page Details of update
   
SAM003 (HMRC Intranet only) Functions Index:

Amend Fixed Penalties - note added to show that this function only applies to 2009-2010 and earlier.

Maintain Surcharge - note added to show that this function only applies to 2009-2010 and earlier.

View/Cancel Penalties - new entry added with a note that this functions applies to 2010-2011 and later and gives instructions on how to access it.

View/Control Penalties - new entry added to show that this function applies to 2010-2011 and later and gives instructions on how to access it.    
  SAM11010 Appeals, postponements and reviews: postponements: what are formal and informal standovers? - Paragraph 3 updated to replace ‘late filing’ with ‘late payment’ and under the Informal Standovers section to show fixed automatic penalty and surcharge relates to tax years 2009-2010 and earlier and tax geared late payment penalties apply for 2010-2011 and later.
  SAM20001 Assessments: assessments within SA: introduction - Note 1 updated to confirm that a stand-alone assessment is a further assessment to a self assessment and final paragraph updated to show the calculation should be created using TSS and the letter using SEES - Forms and Letters.
  SAM50030 Debt and return pursuit: overview: revenue determinations - Addition that from 6 April 2012, there is no longer a requirement for Fixed Automatic Penalties to be present before a determination can be raised, and this will apply to all years from that date. A note also added that raising a determination between penalties will not prevent future penalties being raised.
  SAM70090 Manage work: customer service: microfiche record - Details of output for which records kept for 2010-11 onwards added.
  SAM71092 Manage work: work management: W015 open appeals - Specific details section updated to include relevant appeal types and filter values from 2010-2011 onwards.
  SAM71148 Manage work: work management: W049 short tax return rejection work list - Note made under ‘Deletion of the work item’ to state that if the work list entry is not worked by the time limit for that year, using ‘Create Return Charge’ will not clear the item.
  SAM71152 Manage work: work management: W051 Daily returns review - ceased date set (To be decommissioned from April 2012) - Note added to subject heading that this work list will be decommissioned from April 2012.
  SAM71163 Manage work: work management: W059 online return rejections - Note made under ‘Deletion of the work item’ to state that if the work list entry is not worked by the time limit for that year, using ‘Create Return Charge’ will not clear the item.
  SAM100050 Records: set up taxpayer record: criteria for a PAYE / SA record - Note 1 amended to confirm all open PAYE years should be reconciled before the case is set up in SA.
  SAM101105 Records: maintain taxpayer record: SA mixed records - Reference to Norwich removed.
  SAM101106 Records: maintain taxpayer record: SA mixed records (Action Guide) - Reference to Norwich removed.
  SAM101280 Records: maintain taxpayer record: microfiche record - Details of output for which records kept for 2010-11 onwards added.
  SAM103022 Records: movement of taxpayer records: transfer of CPR record - action in CPR team (Action Guide) - Broken link at step 7 re-established.
  SAM106032 Records: bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Spelling of TNIDIS authority corrected twice in step 2 and once in step 12. Step 8 - new paragraph created starting with ‘In Scotland……..’. Step 14 - first bullet for creating freestanding credit deleted. Step 15 - first sentence deleted. Step 16 first paragraph updated and ‘Use function Create Sundry Charge’ instruction moved to the end of step 16.
  SAM106033 Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - step 17 - new paragraph created starting with the words ‘In Scotland……..’. Steps 4 and 10 amended to reflect new step 17 wording.
  SAM110122 Repayments: issue repayment: missing BACS repayment (Action Guide) - Step 10 - first mention of account number corrected to add missing ‘0’.
  SAM110200 Repayments: issue repayment: repayment donated to charity (facility withdrawn for all tax years from April 2012) - Title and text updated to state that this facility will be withdrawn from April 2012 for all years. Although the boxes will remain, the functionality will be withdrawn and repayments meant for the charity will be sent to the customer.
  SAM110201 Repayments: issue repayment: repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide) - Title and text updated to state that this facility will be withdrawn from April 2012 for all years.
  SAM110271 Repayments: issue repayment: in-year repayments - trivial commutations - Step 4 amended to include setting the ‘No Rept’ signal after the repayment has been issued and updating SA Notes to show the reason the signal was set.
  SAM113010 Repayments: repayment work lists: w030 inhibited automatic repayments work list - Entry regarding work list entry for Charity codes updated to advise that this applies to the tax years 2010-2011 and earlier as the facility to make repayments to charity is withdrawn from April 2012.
  SAM113011 Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - ‘RLS’ case steps 12 - 17 updated for action to take where particular signals are set. Heading before step 64 updated to state that the facility to nominate repayments to charity will be withdrawn from April 2012 for all years.
  SAM113051 Repayments: repayment work lists: w029 rejected repayment work list (Action Guide) - Menu and heading before text for steps 9 and 10 updated to state entries will apply to 2010-2011 and earlier.
  SAM114010 Repayments: claims made outside a return: claims: carry back of losses / pension contributions - Note made to say the practice of capping penalties ceased for 2010-2011 onwards.
  SAM120501 Returns: filing paper returns: 31 October deadline: introduction - Date amended from 1 November to 31 October.
  SAM120520 Returns: filing paper returns: 31 October deadline: receipt dates and the issue of penalties - Updated with new filing penalties guidelines.
  SAM120560 Returns: filing paper returns: 31 October deadline: SA302 message - Amended to advise that the message will be revised from October 2011 to omit the words ‘in February’.
  SAM120570 Returns: filing paper returns: 31 October deadline: tax returns received by enquiry centres not attached to a processing office - Updated with new filing penalties guidelines.
  SAM120600 Returns: filing paper returns: 31 October deadline: logging returns in Leicester - Updated with new filing penalties guidelines.
  SAM120650 Returns: filing paper returns: 31 October deadline: receipt dates and the issue of penalties - explanation - Updated with new filing penalties guidelines.
  SAM121141 Returns: individuals returns: unsolicited returns: individuals (Action Guide) - Step 14 updated to remove the reference to box FIN 3 and to advise that where case can be dealt with through NPS it should be and where SA criteria satisfied, dormant case should be reopened or a record set up and unsolicited ITR processed.
  SAM121250 Returns: individuals returns: unlogging unsatisfactory individuals returns - Paragraph 8 enhanced to cross reference to ‘Unsatisfactory individuals returns’ Action Guide (SAM121261)
  SAM121251 Returns: individuals returns: unlogging unsatisfactory individuals returns (Action Guide) - Step 4 enhanced to cross reference to ‘Unsatisfactory individuals returns’ Action Guide (SAM121261).
  SAM121261 Returns: individuals returns: unsatisfactory individuals returns (Action Guide) - Step 4 enhanced to include a cross reference to ‘Unlogging unsatisfactory individuals returns’ (SAM121250)
  SAM121390 Returns: individuals returns: charitable giving (facility withdrawn from April 2012) - Text updated to include a note that the facility to make repayments to charity will be withdrawn from April 2012 for all years.
  SAM125160 Returns: returns work lists: w049 short tax return rejections - Note added to state that entries not worked before the 4 year time limit for that year is reached, will remain permanently on the work list. Therefore, they should be worked before the deadline to ensure the entry is removed.
  SAM125240 Returns: returns work lists: w059 online return rejections - Note added to state that entries not worked before the 4 year time limit for that year is reached, will remain permanently on the work list. Therefore, they should be worked before the deadline to ensure the entry is removed.
  SAM140030 Transfer of liability: transfer from PAYE to SA: SA stranded underpayments - Guidance to ‘write a letter’ to the taxpayer amended to ‘send letter OCA43’ and previous reference to box 3 on page TR5 amended to Box 2 on page TR5.
  SAM141010 Transfer of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE - ‘Exceptions’ section updated to remove references to EMO and replaced with a reference to PAYE98005.