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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 4 November 2011 (see the update index for all updates)

Page Details of update
   
SAM002 (HMRC Intranet only)  Forms Index:
  SA323 - Determination of tax due - Revenue Determination - note made that this form is for tax years up to and including 2009-2010 only.
  SA323NP - Determination of tax due - Revenue Determination - letter advising that a determination has been raised in the absence of the return - additional note amended to say that this will be available from April 2012.
  SA324 - Surcharge Notice - surcharge for late payment of tax - note made that this form is for tax years up to and including 2009-2010 only.
  SA324A - Notice of appeal form enclosed with SA324 / SA353 - surcharge for individuals and trusts - note made that this form is for tax years up to and including 2009-2010 only.
  SA326 - Fixed Automatic Penalty Notice - penalty for a late tax return, individuals and trusts - note made that this form is for tax years up to and including 2009-2010 only.
  SA326D - New form - Notice of penalty assessment - fixed penalty for a late return, individuals and trusts - note made that this form covers tax years 2010-2011 onwards and will be available from October 2011.
  SA326(1) - Notice of appeal form enclosed with forms SA326 / SA355 - fixed automatic penalty - note made that this form is for tax years up to and including 2009-2010 only.
  SA328 - Fixed Automatic Penalty Notice - penalty for a late partnership return - note made that this form is for tax years up to and including 2009-2010 only.
  SA328(D) - New form - Notice of penalty assessment - fixed penalty for a late partnership return- note made that form covers tax years 2010-2011 onwards and will be available from October 2011.
  SA328(1) - Notice of appeal form enclosed with forms SA328 / SA356 - fixed automatic penalty, partnership - note made that this form is for tax years up to and including 2009-2010 only.
  SA370 - Notice of Penalty assessment - letter advising of additional penalties - note updated to say that this form will be available from April 2012.
  SA371 - Late Partnership Tax Return - notice of penalty assessment - letter advising of additional penalties - note updated to say that this form will include daily penalties, late filing (tax geared) penalties and late payment penalties for partners. Also entry amended to say that this form will be available from April 2012.
  SA372-30 - Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 3 months late and penalties are £300 or more - entry updated to say that this form will be available from April 2012.
  SA372-60 - Late tax return - Daily Penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more - entry updated to say that this form will be available from April 2012.
  SA373-30 - Late Partnership Tax Return - daily penalty reminder - letter advising that the tax return is now more than 3 months late and penalties are £300 or more - entry updated to say that this form will be available from April 2012.
  SA373-60 - Late Partnership Tax Return - daily penalty reminder - letter advising that the tax return is now more than 6 months late and penalties are £600 or more - entry updated to say that this form will be available from April 2012.
SAM005 (HMRC Intranet only)  Work Items Index - Entry for W049 in final column amended to remove link to SAM125161 and replaced with link to the SPD for W049 on the Guidance Gateway.
SAM61260 Interest, penalties and surcharge: penalties: cancelling a penalty for 2010-11 returns onwards - Additional paragraph inserted explaining that a penalty cannot be issued if the record shows an RLS address.
SAM61330 Interest, penalties and surcharge: penalties: Appeals Review Unit (ARU) - Changes made to directorate names.
SAM61350 Interest, penalties and surcharge: penalties: effects of amendments to relevant date for interest - Cross reference to SAM61370 for guidance regarding late payment penalty trigger date amended to SAM61390.
SAM61380 Interest, penalties and surcharge: time to pay (TTP) and late payment penalties - New scenario added for where the customer claims TTP has been agreed and there is no evidence.
SAM71148 Manage work: work management: W049 short tax return rejection work list - Text after the heading ‘Action to take’ amended to delete the link to the Action Guide and replaced with link to Standard Process Description.
SAM100050 Records: set up taxpayer record: criteria for a PAYE / SA record - New note 7 added regarding UK resident and non-UK resident seafarers.
SAM110130 Repayments: issue repayment: nominations and deeds / letters of assignment - Updated to include further guidance about revoking a Deed of Assignment and to advise that the guidance concerning action to take on receipt of such a document must be followed.
SAM110132 Repayments: issue repayment: assignment received (Action Guide) - New step 3 added regarding the setting of a BF date and step 4 updated to show the BF date must be shown in the SA note. Steps 4, 5, 6 and 7 deleted and moved to SAM113011. Step 8 becomes new step 5.
SAM110140 Repayments: issue repayment: non-automatic repayments - Subject updated to include action to take where repayment requested and daily penalties are accruing.
SAM110185 Repayments: issue repayment: R1000(CS) repayment notice - Updated to advise that the first 5 characters in an account number or building society reference number will be shown as XXXXX. This change took place in November 2010.
SAM113010 Repayments: repayment work lists: w030 inhibited automatic repayments work list - Under the Note, return box numbers mentioned updated in line with return box changes.
SAM113011 Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Steps 8 and 37 updated to replace the reference to Coventry Recovery with Worcester Recovery and to confirm the correct WAM address. Step 10 updated to show the DMB Deceased team mailbox address. Section under ‘No Repayment signal set’ updated to include additional guidance for Deeds of Assignment cases. Remaining steps renumbered as appropriate.
SAM120080 Returns: return issue: pension scheme returns - Subject updated to show that a notice to file is issued manually instead of a Tax Return for Trustees of Registered Pension Schemes (SA970) and the return itself can only be obtained from the HMRC website.
SAM120520 Returns: filing paper returns: 31 October deadline: receipt dates and the issue of penalties - Fourth bullet updated to include ‘31 January next following the first anniversary’.
SAM121141 Returns: individuals returns: unsolicited returns: individuals (Action Guide) - Step 3 amended to remove the instruction to follow specific steps and now all steps in the Action Guide should be followed.
SAM121230 Returns: individuals returns: subcontractor returns: individuals return review - Return box numbers referred to in text updated.
SAM121270 Returns: individuals returns: bankruptcy cases - Paragraph for processing returns after 31 December updated.
SAM121410 Returns: individuals returns: composite returns for non-resident partners - Paragraph for processing returns after 31 December updated.
SAM121420 Returns: individuals returns: computer calculation is incorrect: creating a return charge - Paragraph for processing returns after 31 December updated.
SAM121530 Returns: individuals returns: repairing obvious errors: individuals - Paragraph for processing returns after 31 December updated.
SAM121531 Returns: individuals returns: repairing obvious errors: individuals (Action Guide) - Paragraph for processing returns after 31 December updated.
SAM121540 Returns: individuals returns: repairing returns after 31 December: individuals - Guidance updated to include the effect of repairing a return on late payment penalties.
SAM121541 Returns: individuals returns: repairing returns after 31 December: individuals (Action Guide) - Updated to reflect the changes at SAM121540.
SAM123270 Returns: trust returns: repairing obvious errors: trusts - Paragraph for processing returns after 31 December updated.
SAM123271 Returns: trust returns: repairing obvious errors: trusts (Action Guide) - Paragraph for processing returns after 31 December updated.
SAM123280 Returns: trust returns: repairing returns after 31 December: trusts - Guidance updated to include the effect of repairing a return on late payment penalties.
SAM123281 Returns: trust returns: repairing returns after 31 December: trusts (Action Guide) - Updated to reflect the changes at SAM123280.
SAM124060 Returns: view and amend return: dealing with taxpayer amendments - Paragraph for processing returns after 31 December updated. Paragraph relating to an amendment made under Section 28A(3) deleted as now out of date.
SAM124062 Returns: view and amend return: amending trust returns (including repairs after 31 December (Action Guide) - Text under sub-heading ‘Repairs to amended Trust and Estate returns after 31 December’ updated.
SAM124063 Returns: view and amend return: repairs to amended returns after 31 December (individuals) (Action Guide) - Opening paragraph updated.
SAM124069 Returns: view and amend return: return amendments: pension scheme tax return (Action Guide) - Text under sub-heading ‘Repairs to amended Pension scheme returns after 31 December…’ updated.
SAM124071 Returns: view and amend return: taxpayer amendments (individuals and partnerships): basic action (Action Guide) - Steps 2 to 9 and 22 reviewed and amended to improve the process for dealing with amendments to returns and guidance on processing returns after 31 December updated.
SAM124150 Returns: view and amend return: taxpayer amendment received before original return captured - Second and fifth paragraphs updated.
SAM124151 Returns: view and amend return: taxpayer amendment received before original return captured (Action Guide) - Steps 5 and 7 updated.
SAM125000 Returns: returns work lists: contents - Entry for W049 Short tax return rejections: (Action Guide) deleted as replaced by SPD.
SAM125040 Returns: returns work lists: w052 daily returns review: SA/PAYE auto-coding exceptions - The criteria for cases populating the work list amended to remove the need for a PAYE link on the record where the return shows a PAYE source of income.
SAM125161 Returns: returns work lists: w049 short tax return rejections (Action Guide) - Action Guide deleted as replaced by Standard process description.