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

Page Details of update
   
SAM002 (HMRC Intranet only) Forms Index: Entry made for reinstated form SA309B. Partnership tax return reminder issued to nominated partner in December where return not yet received.
SAM12020 Reviews: review decision of appeal against FAP or surcharge (Reviewers Action Guide) - Reference to form SA639 corrected to SA636.
SAM12040 Reviews: appeals review unit (ARU) - Reference to Customer Operations, PAYE & Self Assessment (PSA) amended to PT Operations.
SAM22030 Non SA assessing: entering charges on SAFE - Reference to Customer Operations amended to PT Operations and reference to CAR amended to Specialist PT.
SAM50001 Debt and return pursuit: overview: introduction - Entry for SA309B Partnership return reminder included as this form is reintroduced from December 2011. Also, that from Dec 09, an SA342 insert was enclosed with the SA309A.
SAM50010 Debt and return pursuit: overview: PCA signal - additional entry made to advise that setting the PCA signal will reject any request made by IDMS to NPS to automatically code out small debts
SAM50030 Debt and return pursuit: overview: revenue determinations - Text updated with general information as to how DMB will deal with Revenue Assessments.
SAM50040 Debt and return pursuit: overview: remission - Balancing payment amount for transfer to PAYE for coding increased to £3000 from £2000.
SAM61230 Penalties: late filing daily penalties for 2010-11 returns onwards - The date from which automatic warnings will be about daily penalties is corrected to April 2012 from April 2011.
SAM61290 Penalties: appeals against late filing penalties - Formatting correction - information regarding Special reduction.
SAM61300 Penalties: late filing penalties: grounds of reasonable excuse - Formatting correction - information regarding Special reduction.
SAM61310 Penalties: appeals against late payment penalties - Formatting correction - information regarding Special reduction.
SAM61320 Penalties: late payment penalties - grounds for reasonable excuse - Formatting correction - information regarding Special reduction.
SAM62022 Surcharge: Business Review Unit (BRU) - Reference to Customer Operations amended to PT Operations.
SAM90010 Permanent cessation: deceased cases - Reference to Customer Operations amended to PT Operations. Guidance updated to show that setting the Final Return Year signal breaks the PAYE/SA link.
SAM90011 Permanent cessation: deceased cases (Action Guide) - Reference to Customer Operations amended to PT Operations.
SAM90030 Permanent cessation: period of administration - Reference to Charities, Assets and Residence offices amended to Specialist PT offices.
SAM100001 Set up taxpayer record: introduction- Reference to Charities, Assets and Residence offices amended to Specialist PT, reference to Customer Operations amended to PT Operations.
SAM100131 Set up taxpayer record: notification on form SA1 - References to CAR amended to Specialist PT and references to Customer Operations amended to PT Operations.
SAM100241 Set up taxpayer record: set up partnership record (Action Guide) - Reference to CODA removed as CODA no longer in use.
SAM100260 Set up taxpayer record: set up trust record - Reference to CAR amended to Specialist PT.
SAM100261 Set up taxpayer record: set up trust record (Action Guide) - Step 1 reference to National Tracing system deleted as no longer in use.
SAM100310 Set up taxpayer record: when to set up an individual SA record - The Taxes Act under which assessments should be raised updated to show Section 963 ITA 2007.
SAM101060 Maintain taxpayer record: breaking the SA and PAYE link - References to maintaining a CODA link removed also reference to TI, CODA and NTS index record deleted.
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - Reference to CustOPS (PSA) amended to PT Operations.
SAM101230 Maintain taxpayer record: maintain partnership record - Note made that further guidance regarding late filing penalties can be found under SAM61200.
SAM120040 Return issue: issuing returns other than at annual bulk issue - Amendment made to state that the UTR should be shown as well as the original date of issue and the correct name and address when issuing a duplicate return.
SAM121080 Individuals returns: returns for out of date years: individuals - Note 2 updated to state the information relates to 2009-2010 and different rules will apply to 2010-2011. Note 3 amended to replace ‘Assessment’ with ‘Determination’ and new Note 4 added to give information about what will happen where a return displaces a determination.
SAM121081 Individuals returns: returns for out of date years: individuals (Action Guide) - New Note d. added under step 12 to give information about the circumstances under which a return will displace the previously raised determination.
SAM121310 Individuals returns: capture of returns issued in error - Guidance under ‘In all cases’ updated to refer to SAM121311.
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - Step 1 updated to instruct when to defer the paper filing date and online filing date before creating a nil return charge. Step 6 updated to remove reference to breaking the link and new step 10 added to inhibit exit letter in NPS cases and to list the case for further attention. Remainder of guide also updated and renumbered.
SAM122110 Partnership returns: mandatory boxes: partnerships - Guidance relating to Limited Partnerships, Limited Liability Partnerships and LCPU, Birmingham removed as out of date.
SAM122112 Partnership returns: partnership returns with missing UTRs where the partner is non-UK resident - Reference to CustOPS (PSA) amended to PT Operations.
SAM125010 Returns work lists: w051 daily returns review: ceased date set - Guidance updated to refer to SAM121311 when closing a record and creating a nil return charge and to update records as opposed to sending the information to the responsible office.
SAM125011 Returns work lists: w051 daily returns review: ceased date set (Action Guide) - Steps 8 and 21 updated to instruct when to defer the paper filing date and online filing dates.
SAM131071 Statement issue: w041 manual statement issue work list (Action Guide) - Step 13 updated to state that cheque payments should be sent to Banking Operations, Shipley for both Cumbernauld and Shipley payments.
SAM131130 Statement issue: surcharge and penalty warning and reminder - References made to SA309B which is the Partnership return reminder to be reinstated from December 2011.
SAM131150 Statement issue: view and print copy of today’s statement - Text updated to advise that all cheque payments should be sent to Banking Operations at Shipley for both Cumbernauld or Shipley payments.