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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 7 October 2011 (see the update index for all updates).

Page Details of update
   

Glossary

SAM001 Glossary:
   
  Additional surcharge - note added that this only applies to tax years 2009-2010 and earlier.
  Appeal - update Penalties and Surcharge with a note that this applies to tax years 2009-2010 and earlier, and inclusion of entries for Late Payment Penalties and Late Filing Penalties for tax years 2010-2011 and later.
  Daily Penalties - entry updated to indicate the rules changed for tax years 2010-2011 and later.
  EMO - entry for Early Morning Output is deleted as this is now obsolete.
  Fixed Automatic Penalties - note added that this only applies to tax years 2009-2010 and earlier.
  Fixed filing date - years up to and including 2006-2007 - spelling error in the word ‘included’ corrected.
  Fixed filing date - years up to and including 2007-2008 - spelling error in the word ‘included’ corrected.
  Fixed penalty - note added that this only applies to tax years 2009-2010 and earlier, and was superseded by Late Filing Penalty.
  Further surcharge - note added that this only applies to tax years 2009-2010 and earlier and was superseded by Late payment Penalties for 2010-2011 and later.
  Initial surcharge - note added that this only applies to tax years 2009-2010 and earlier and was superseded by Late Payment Penalties for 2010-2011 and later.
  Late Filing Daily Penalties - new entry made to show these are applicable to tax years 2010-2011 and later.
  Late Filing Tax Geared Penalties - new entry made to show these are applicable to tax years 2010-2011 and later.
  Late Payment Tax Geared penalties - new entry made to show these are applicable to tax years 2010-2011 and later.
  National Tracing System - entry deleted as system now obsolete.
  Penalties - updated to include Daily Penalties and Late Filing Tax Geared penalties for years 2010-2011 and later.
  Relevant Date ( Surcharge) - note added that this applies to tax years 2009-2010 and earlier and was superseded by Late Payment Penalties for 2010-2011 and later.
  SA Charge based item - entry for Penalty notes as applicable to 2009-2010 tax years and earlier and new entries added for Late Payment Penalty and late Filing Tax Geared Penalty, applicable for tax years 2010-2011 and later.
  Schedule D Register number - updated to state that CODA was decommissioned on 1 November 2010 and from that date assessments were raised manually.
  Statements - reference to title before June 2006 removed.
  Statement issue cycle - text explaining the difference between Periodic and Standard statements added.
  Statement lower limit - amounts updated.
  Statement upper limit - line deleted.
  Surcharge - note added that this applies to tax years 2009-2010 and earlier and was superseded by Late Payment Penalties for 2010-2011 and later.
  Surcharge trigger dates - note added that this applies to tax years 2009-2010 and earlier.

Forms Index

SAM002
(HMRC Intranet only) Forms Index:  
     
    SA323(NP) - Determination of tax due - Revenue determination. New letter available from October 2011 for tax years 2010-2011 onwards.
    SA353 - surcharge insert - note made that this form is for tax years 2009-10 and earlier.
    SA354 - Insert ‘Tax Calculation’ - note made that this form was made obsolete from April 2011.
    SA355 - penalty insert - note made that this form is for tax years 2009-10 and earlier, and 2010-11 but only where issued before April 2012.
    SA356 - penalty insert - note made that this form is for tax years 2009-10 and earlier, and 2010-11 but only where issued before April 2012.
    SA357C - Insert ‘How to Pay’ (Cumbernauld). Issued with all tax calculations - note made to show that this form made obsolete from April 2011.
    SA357S - Insert ‘How to Pay’ (Shipley). Issued with all tax calculations - note made to show that this form was made obsolete from April 2011.
    SA370 - Notice of penalty assessment - New letter available from October 2011 for the tax years 2010-2011 onwards. .Note made that from April 2012, these will be sent with penalty assessments.
    SA371 - Late Partnership Tax Return - Notice of penalty assessment - New letter available from October 2011 for the tax years 2010-2011 onwards. Note made that from April 2012, these will be sent with penalty assessments.
    SA372-30 - Late tax return - Daily Penalty reminder - New letter available from October 2011 for the tax years 2010-2011 onwards.
    SA372-60 - Late tax return - Daily penalty reminder - New letter available from October 2011 for the tax years 2010-2011 onwards.
    SA373-30 - Late partnership tax return - Daily penalty reminder - New letter available from October 2011 for the tax years 2010-2011 onwards
    SA373-60 - Late partnership tax return - Daily penalty reminder - New letter available from October 2011 for the tax years 2010-2011 onwards.
    SA633 - Offer of review and view of appeal - note made that this letter is to be used for tax years 2009-2010 and earlier.
    SA636 - Deemed determination letter (Decision Maker/Reviewer) - note made that this letter is to be used for tax years 2009-2010 and earlier.
    SA637 - Review conclusion - accept appeal - note made that this letter is to be used for tax years 2009-2010 and earlier.
    SA638 - Review conclusion - refuse appeal - note made that this letter is to be used for tax years 2009-2010 and earlier.
    SA640 - Review conclusion letter - not concluded within the time limit - note made that this letter is to be used for tax years 2009-2010 and earlier.

Work Items Index

SAM005
(HMRC Intranet only) Work items index - Heading of final column amended from Action Guide(s) to Action Guide(s)/Standard Process Description. Entry for W052 in that column amended to remove link to SAM125041 and replaced with link to the SPD for W052 on the Guidance Gateway. Under heading W008 to W018 - Entry reintroduced for W013 Potential transfer cases.
   

Claim to adjust payments on account

SAM1001 Claim to adjust payments on account: introduction - To include the codes and reasons shown in SA Notes when a claim to reduce payment on account is made using a Structured Action request.
   
SAM1030 Claim to adjust payments on account: receiving a claim to adjust payments on account - To mention reason codes in Structured Action Request cases and reference made to SAM1001.

Appeals

SAM10050 Appeals: what SA items are subject to appeal? - To include tax geared penalty for late payment.
   

Postponements

SAM11010 Postponements: what are formal and informal standovers? - Entry ‘tax geared late payment penalties’ amended to remove the words ‘tax geared’. Under ‘Other uses - Informal standover - entry under ‘Note’ updated to late payment instead of late filing penalties
   

Penalties

SAM61000 Penalties: contents - Updated to include new subjects at SAM61200 onwards.
   
SAM61001 Penalties: introduction - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61020 Penalties: fixed automatic penalties: automatic imposition of - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61030 Penalties: fixed automatic penalty record: amending the - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61031 Penalties: fixed automatic penalty record: amending the (Action Guide menu) - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61032 Penalties: reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide) - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61033 Penalties: reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide) - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61040 Penalties: fixed automatic penalties: deceased cases - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61050 Penalties: fixed automatic penalties: late issued returns - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61060 Penalties: appeals against fixed automatic penalties - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards. Also note made that the submission stencil linked to in this subject is only to be used for tax years 2009-10 and earlier.
SAM61061 Penalties: appeals against fixed automatic penalties (Action Guide menu) - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61062 Penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide) - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61063 Penalties: appeals against non-capping of FAP (Action Guide) - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61064 Penalties: Appeals Review Unit (ARU) - Updated to state that this guidance applies to 2009-10 and further guidance regarding 2010-11 and later can be found at SAM61310.
SAM61070 Penalties: grounds of reasonable excuse: FAP - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61080 Penalties: daily penalties: consider raising a - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61090 Penalties: daily penalties: procedures for applying - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61100 Penalties: FAP and daily penalties: interaction between - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61110 Penalties: tax-geared penalties - Updated to advise guidance regarding tax years 2010-11 and later can be found at SAM61200 onwards.
SAM61200 Penalties: introduction for 2010-11 returns onwards - New subject introducing the new penalties for tax years 2010-11 and later.
SAM61210 Penalties: advising and warning the taxpayer about penalties for 2010-2011 returns onwards - New subject providing information on leaflets and forms advising and warning about the new penalties.
SAM61220 Penalties: late filing fixed penalty for 2010-2011 returns onwards - New subject providing general information on late filing fixed penalties.
SAM61230 Penalties: Late filing daily penalties for 2010-2011 returns onwards - New subject providing information about late filing daily penalties.
SAM61240 Penalties: late filing (tax geared) penalties for 2010-2011 returns onwards - New subject providing information about late filing tax geared penalties.
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - New subject providing information about late payment penalties.
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - New subject providing information about cancelling late payment penalties.
SAM61270 Penalties: deceased cases - New subject providing information about deceased cases and late filing penalties.
SAM61280 Penalties: clerically raising penalties for tax years prior to CY-4 - New subject providing information about clerically raising penalties for years prior to CY-4.
SAM61290 Penalties: appeals against late filing penalties - New subject providing information about appeals against late filing penalties. Link created to new LFP/LPP appeal submission stencil.
SAM61300 Penalties: late filing penalties: grounds of reasonable excuse - New subject providing information about what is considered reasonable excuse for late filing penalties.
SAM61310 Penalties: appeals against late payment penalties - New subject regarding appeals against late payment penalties. Link created to new LFP/LPP appeal submission stencil.
SAM61320 Penalties: late payment penalties: grounds for reasonable excuse - New subject providing information about what is considered reasonable excuse for late payment penalties.
SAM61330 Penalties: Appeals Review Unit (ARU) - New subject providing information about the Appeals Review Unit.
SAM61340 Penalties: control penalties - New subject providing information about how to control penalties.
SAM61350 Penalties: effects of amendments to relevant date for interest - New subject explaining how the trigger date can be deferred.
SAM61360 Penalties: effects of unlogging a return - New subject explaining the effect of unlogging a return on penalties.
SAM61370 Penalties: effects of amending return received date - New subject explaining how to amend the date of receipt of a return and how to amend, cancel and increase penalties.
SAM61380 Penalties: time to pay (TTP) and late payment penalties - New subject explaining how to deal with TTP cases and late payment penalties.
SAM61390 Penalties: late payment penalty trigger date - New subject providing information about the trigger dates for late payment penalties.

Surcharge

SAM62001 Surcharge: introduction - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
   
SAM62010 Surcharge: advising and warning the taxpayer - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62020 Surcharge: appeals against surcharge - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62021 Surcharge: appeals against surcharge (Decision Makers Action Guide) - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62022 Surcharge: Business Review Unit (BRU) - Note added that guidance applies to tax years 2009-10 and earlier.
SAM62030 Surcharge: effects of amendments to relevant dates for interest - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62031 Surcharge: effects of amendments to relevant dates for interest (Action Guide) - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62040 Surcharge: grounds of reasonable excuse surcharge - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62050 Surcharge: imposing and amending surcharge - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62060 Surcharge: time to pay and surcharge - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62070 Surcharge: TTP start and end dates - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.
SAM62080 Surcharge: surcharge trigger date - To state new guidance for 2010-11 and later can be found under SAM61200 onwards.

Customer Service

SAM70080 Customer service: help with self calculation after 31 October - Under ‘Penalty capping’, note amended to state new guidance for 2010-11 and later can be found under SAM61200 onwards
   

Work Management

SAM71000 Work management: contents - Entry reinstated for W013 Potential transfer cases list under ‘Work list information’.
   
SAM71040 Work management: lists in the network - Entry reinstated for W013 Potential transfer cases list.
SAM71050 Work management: management information - SA Debt Management - entry reinstated for W013 Potential transfer cases list.
SAM71060 Work management: managing work lists - Under Processing Work lists, Technical Work lists and Recovery Work lists headings - entry reinstated for W013 Potential transfer cases list.
SAM71088 Work management: w013 potential transfer cases - Deleted in 5 October 2010 version in error. Chapter now updated with a note that processing and compliance entries were removed from the list in October 2010 leaving collection entries only.
SAM71154 Work management: w052 daily returns review - SA/PAYE auto-coding exceptions - first and second paragraphs updated regarding the previous type of items which populated the list before 5 April 2010. Text after the heading ‘Action to take’ amended to include link to the SPD for W052 instead of the withdrawn Action Guide at SAM125041.

Records

SAM101105 Records: maintain taxpayer record: SA mixed records - Out of date link to security reporting information replaced.
   

Movement of taxpayer records

SAM103000 Movement of taxpayer records: contents - Entry reinstated for W013 Potential transfer cases and associated Action Guide.
   
SAM103001 Movement of taxpayer records: introduction - Entry reinstated for ‘Work list’ and note made that processing and compliance entries were removed in October 2010 leaving collection entries only.
SAM103070 Movement of taxpayer records: w013 potential transfer cases - Guidance reinstated.
SAM103071 Movement of taxpayer records: w013 potential transfer cases (Action Guide) - Guidance reinstated.

Bankruptcy

SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Previous step 4 removed as duplicated elsewhere, step 14 brought forward as new step 9, and step 20 brought forward as new step 16.
   

Individuals’ returns

SAM121001 Individuals’ returns: introduction - Under sub-heading ‘Capture Return’ - earliest year capture can be done on LDC amended to 2007-2008 until 5 April 2012, then earliest year will be 2008-2009. Under sub-heading ‘Coding Integrity Check’ to show only applied to returns for 2008-2009 and earlier captured before 5 April 2010.
   
SAM121030 Individuals’ returns: logging individuals’ returns - Text under ‘Date of Receipt’ updated to state returns received on 1 November are late and the new legislation means the previous Steeden v Carver practice no longer applies for 2010-2011 onwards.
SAM121410 Individuals’ returns: composite returns for non-resident partners - Subject updated to show what type of queries LCPU deal with.
SAM121530 Individuals’ returns: repairing obvious errors: individuals - Under sub-heading ‘Underpayments coded out 2004-05 onwards’, third paragraph, the term ‘repair the return amounts’ amended to ‘correct the return amounts’.

View and amend return

SAM124063 View and amend return: repairs to amended returns after 31 December (individuals) (Action Guide) - Amount of increased liability figure amended.
   

Returns work lists

SAM125000 Returns work lists: contents - Entry for SAM125041 W052 SA/PAYE auto coding exceptions (Action Guide) deleted as replaced by Standard Process Description (SPD).
   
SAM125041 Returns works lists: w052 daily returns review: SA/PAYE auto-coding exceptions (Action Guide) - Action Guide deleted as replaced by Standard Process Description (SPD).
SAM125050 Returns work lists: w024 duplicate return logged ….. - Additional note made under ‘Amend the date of the return’ to amend the paper filing date to 31 January before taking action.
SAM125051 Returns work lists: w024 duplicate return logged ….. (Action Guide) - At step 10 additional note made under ‘Amend the date of the return’ to amend the paper filing date to 31 January before taking action.
SAM125241 Returns work lists: W059 online return rejections (Action Guide) - Step 2 updated to include action to take where entries shown for INC7 and CAL7. Note made at step 4b to ensure filing date remains as 31 January to avoid late filing penalties being incurred incorrectly.

Statement issue

SAM131000 Statement issue: contents - Entry for SAM131024 ‘Statement issue decision table’ deleted as now out of date.
   
SAM131001 Statement issue: introduction - Note stating that statements over 200 lines cannot be issued automatically amended to say that from 6 April 2012 the capacity will be increased and more statements will be issued automatically.
SAM131024 Statement issue: statement issue decision table - Subject deleted as now out of date.
SAM131026 Statement issue: qualifying financial transactions - Note 2 updated to state that from 6 April 2012, the ‘line’ capacity on statements will be increased enabling statements of more than 200 lines to be issued automatically.
SAM131070 Statement issue: w041 manual statement issue work list - Note added to state that from 6 April 2012, the ‘line’ capacity on statements will be increased, enabling statements of more than 200 lines to be issued automatically.
SAM131100 Statement issue: statement issue: selection process - Entry made in third paragraph to state that from 6 April 2012, the ‘line’ capacity on statements will be increased thereby issuing more statements automatically and creating less work items on W041.
SAM131120 Statement issue: statements returned RLS - Entry for PAYE/CODA record updated to remove the reference to CODA which has been decommissioned.
SAM131130 Statement issue: surcharge and penalty warning and reminder - Note made to state that form SA309D was not issued in August/September 2009 and was then made obsolete.