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HMRC internal manual

Self Assessment Manual

Recent changes to this guidance

Below are details of the amendments that were published on 06 January 2012 (see the update index for all updates).

Page Details of update
   
SAM001 Glossary of terms - entry for Network (SAFE) unit removed and entry for Miscellaneous Charges Unit inserted
SAM002 (HMRC Intranet only)  Forms Index: List of Forms and letters updated to include category for ‘Office Clerical Assistant’ letters.
  SA211 - New entry for 4 page shortened version of the Short Tax Return guide available from April 2012.
  SA252 - Letter issued where PAYE record contains the HRS signal but there is no SA link. Text updated to state that this letter was not issued in 2009 or 2010, but that issue of this letter recommenced from November 2011.
  OCABY09 - List of letters updated to include letter OCABY09 which is a letter issued to a customer when we receive notification that they have been made bankrupt.
SAM3010 Trace payment: locate SA payment using SA trace function - Reference to Network Unit amended to Miscellaneous Charges Unit.
SAM22050 Non SA assessing: amendments to assessments (Action Guide) - Reference to SAFE Unit amended to Miscellaneous Charges Unit at steps 4, 6 and 7.
SAM31060 Enquiry work: contract settlement - Reference to Network Unit amended to Miscellaneous Charges Unit.
SAM61070 Penalties: grounds of reasonable excuse: FAP - Guidance included for Delayed receipt of a replacement ID, new password or replacement activation code. Guidance given where the customer states his return was sent in under a different UTR.
SAM61220 Penalties: late filing fixed penalty for 2010-11 returns onwards - Note added to state that the time allowed for making an appeal for penalties for 2010-11 issued before 6 April 2012 will be 35 days after the charge has been created as opposed to 37 days for penalties for 2010-11 issued after 6 April 2012.
SAM61230 Penalties: late filing daily penalties for 2010-11 returns onwards - Text under heading ‘Statement of account’ to update the circumstances where the ‘daily penalties accruing’ message which appears on the statement will be removed.
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - Cancellation codes added for use when cancelling a penalty. Also note made to use function AMEND FIXED PENALTIES to cancel penalties if doing so before 6 April 2012.
SAM61300 Penalties: late filing penalties: grounds of reasonable excuse - Guidance included for Delayed receipt of a replacement ID, new password or replacement activation code. 
SAM61340 Penalties: control penalties - Guidance updated to state that penalties cannot be inhibited for a particular partner, they can only be inhibited for all partners.
SAM61360 Penalties: effects of unlogging a return - First sentence amended to state that, from 6 April 2012, penalties relating to the filing of that return are revisited when the return is unlogged.
SAM100300 Set up taxpayer record: when an SA record is required - Potential SA criteria amended to remove reference to customer being liable to Higher rate tax and Personal Pension contributions or Charitable contributions being over £10,000.
SAM100310 Set up taxpayer record: when to set up an individual SA record - Under heading ‘Undesignated clients’ deposit accounts’, instruction to use CODA removed and replaced with use Special assessing.
SAM103040 Movement of taxpayer records: movement of PAYE linked records - Text updated to advise that a Potential work item will only be created for Recovery responsibility when an SA record is transferred.
SAM103050 Movement of taxpayer records: movement of SA only records - Text amended to state the work items for potential transfer of responsibility will only arise for recovery, not processing or technical work.
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Step 6 amended to remove reference to SEES letter SA659 and replace with OCA letter OCABY09 and step 19 amended to remove reference to SEES letter SA660 and replace with OCA letter OCABY09.
SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Step 6 amended to remove reference to SEES letter SA659 and replace with OCA letter OCABY09, step 15 amended in the same way and step 22 amended to remove reference to SEES letter SA660 and replace with OCA letter OCABY09.
SAM106034 Bankruptcy: SA only record with no PAYE Source (Action Guide) - Step 8 amended to remove reference to SEES letter SA659 and replace with OCA letter OCABY09 and step 12 amended to remove reference to SEES letter SA660 and replace with OCA letter OCABY09.
SAM106120 Bankruptcy: voluntary arrangements - New addition made to the procedural differences between bankruptcy and voluntary arrangement cases to state that in voluntary arrangement cases communication should continue to be made direct with the customer or agent and any agent details should remain on the record.
SAM110080 Issue repayment: freestanding credits - Reference to CODA set offs under heading ‘Manual Freestanding Credits’ deleted.
SAM110082 Issue repayment: creating a freestanding credit (Action Guide) - Step 6 updated to give instructions to include a Customer Service Message giving details of how the Free Standing Credit is calculated when sending a copy of the statement out to the customer/ agent.
SAM110122 Issue repayment: missing repayments (Action Guide) - Action guide updated to remove the action to contact the bank/building society by phone, to include a link to the BACS Trace stencil and instructions given on when to issue it and actions to take on receipt.
SAM112010 Recover over-repayment: over-repayments: recovery by assessment - Reference to Network Unit amended to Miscellaneous Charges Unit.
SAM112020 Recover over-repayment: over-repayments: recovery by the DRIER procedures - References to Network Unit amended to Miscellaneous Charges Unit and Business User Support mailbox address updated.
SAM112021 Recover over-repayment: over-repayments: recovery by the DRIER procedures (Action Guide) - Reference to Network Unit at steps 5, 6 and 7 amended to Miscellaneous Charges Unit.
SAM112040 Recover over-repayment: over-repayments: recovery of a repayment made to charity - Reference to Network Unit amended to Miscellaneous Charges Unit.
SAM112041 Recover over-repayment: over-repayments: recovery of a repayment made to charity (Action Guide) - Reference to Network Unit at step 14 amended to Miscellaneous Charges Unit.
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Note updated to instruct that a form R38 (SEES tax claim) form should be issued to obtain bank details in writing to enable repayment to be made by BACS.
SAM120040 Return issue: issuing returns other than at annual bulk issue - Additional instruction given under the heading ‘Duplicate Return Issue’ to say that when issuing a return manually, the word ‘Duplicate’ should be written on the return before issue. New subheading added for ‘Out of date years returns’ with a link to an internet archive for previous years returns, notes and helpsheets. 
SAM121001 Individuals returns: introduction - ‘Note’ added that the return is acceptable whether completed in ink or pencil. Under heading ‘Prepare for Capture’, note updated to show that a return received on 1 Nov is late and will incur a late filing penalty. Under ‘Capture Return’, amendment made to indicate information enclosed with the return can be used during capture.
SAM121030 Individuals returns: logging individuals’ returns - ‘Note’ added that the return is acceptable whether completed in ink or pencil. Under sub-heading ‘Logging and automatic recording of batch numbers’, there are three exceptions to logging on receipt. Text under heading ‘Keeping records of returns sent back’ deleted as no longer applicable. Section entitled ‘Logging returns after penalty imposed’ updated to amend title and to mention using the new function to cancel penalties for 2010-2011 onwards after 6 April 2012.
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - Actions at previous step 19 regarding unsatisfactory returns moved to new step 2 - check if return is satisfactory or not and take action previously shown at step 19. Steps following new step 2, re-numbered.
SAM121100 Individuals returns: short tax returns - Note updated to remove the instruction to log the return before sending it to Netherton for capture.
SAM121140 Individuals returns: unsolicited returns: individuals - Text updated in respect of deferring relevant dates for payment and late payment penalty trigger dates where return received after 31 January.
SAM121141 Individuals returns: unsolicited returns: individuals (Action Guide) - Steps 9 and 21 updated to include instructions to defer the relevant dates for payment and late payment penalty trigger dates where return received after 31 January are required.
SAM121250 Individuals returns: unlogging unsatisfactory individuals returns - Text updated to state that unsatisfactory returns should be identified before logging, but if logged and then found to be unsatisfactory, the return should be unlogged before being sent back. Also, text amended to draw attention to action required in respect of late filing penalties if a return is unlogged and a late filing penalty has already been charged.
SAM121251 Individuals returns: unlogging unsatisfactory individuals returns (Action Guide) - Updated to give action to take to cancel a penalty when a return is unlogged and a late filing penalty has been charged before unlogging the return.
SAM121260 Individuals returns: unsatisfactory individuals returns - Text updated to advise that where a P60, P11D or additional information is enclosed with the return, it can be used to complete the relevant boxes. Also updated to state that a return completed in pencil can be accepted, although completion in ink is preferable, and Note 1, under heading ‘All Cases’ updated to show that returns filed on 1 Nov are late and a late filing penalty will be charged. Text updated to show that unsatisfactory returns should not be logged.
SAM121261 Individuals returns: unsatisfactory individuals returns (Action Guide) - Step 4 updated to stipulate unsatisfactory returns should be unlogged. Last bullet point amended to include the original date of receipt on SA Note
SAM121268 Individual returns: auto-coding - Text amended to update circumstances under which cases populate W052 work list.
SAM121270 Individuals returns: bankruptcy cases - Reference to Network Unit amended to Miscellaneous Charges Unit.
SAM121271 Individuals returns: bankruptcy cases (Action Guide) - Reference to Network Unit amended to Miscellaneous Charges Unit.
SAM121400 Individuals returns: claim to relief for EIS (enterprise investment scheme) subscriptions - Text updated to delete the reference to MS117 (EIS) and replace with EIS3 Cover note.
SAM121410 Individuals returns: composite returns for non-resident partners - Text referring to the method of capture, what actions should be taken after 31 December, and information regarding repairing these returns, has been deleted.
SAM121411 Individual returns: composite returns for non-resident partners (Action guide) - Action Guide deleted.
SAM121530 Individuals returns: repairing obvious errors: individuals - Text under heading ‘Information used in making a repair updated to advise that where a P60, P11D or additional information is enclosed with the return it can be used to complete the relevant boxes.
SAM121541 Individuals returns: repairing returns after 31 December: individuals (Action Guide) - Steps 26 to 37 concerning composite returns for non-resident partners removed and later steps renumbered.
SAM121640 Individuals returns: unlogging captured returns - Text updated to include information regarding the penalty position when unlogging 2009-2010 and earlier returns, and 2010-2011 and later year returns.
SAM121650 Individuals returns: when to use function ‘Create return charge’ - Step 2 regarding composite returns deleted. Later items renumbered. Further information table updated to remove step 2 and later items renumbered.
SAM122160 Partnership returns: unsatisfactory partnership returns - Text under heading ‘ General’, 4th bullet, updated to advise that where a P60, P11D or additional information is enclosed with the return it can be used to complete the relevant boxes. Also under heading ‘All cases’, text updated to state that returns should be checked upon receipt and if found to be unsatisfactory should not be logged. Also update to Note 1 to show that returns filed on 1 Nov are late and a late filing penalty will be charged.
SAM123001 Trust returns: introduction - Under heading ‘Initial action in all cases’, text updated to say that returns should be checked on receipt to make sure they are satisfactory and that unsatisfactory returns should not be logged. Also Note 1 updated to show that returns filed on 1 Nov are late and a late filing penalty will be charged.
SAM123200 Trust returns: unlogging unsatisfactory trust returns - Text updated to say that unsatisfactory returns should be identified before logging.
SAM123210 Trust returns: unsatisfactory trust returns - Addition made under the heading ‘All Cases’ to include the instruction to log the return if satisfactory and text amended to show that returns filed on 1 Nov are late and a late filing penalty will be charged. Also, text amended to draw attention to action required in respect of late filing penalties if a return is unlogged and a late filing penalty has already been charged.
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - Updated to give action to take to cancel a penalty when a return is unlogged and a late filing penalty has been charged before unlogging the return.
SAM124063 Repairs to amended returns after 31 December (individuals) (Action Guide) - Steps 26 to 36 regarding Composite returns removed and later steps renumbered.
SAM124065 Return amendments: composite returns for non-resident partners (Action Guide) - Action Guide removed.
SAM124100 View and amend return: return amendments: when to use function create return charge - Step 2 regarding composite returns deleted and remaining steps renumbered. Table regarding Action Guides updated to remove no. 2 and following entries renumbered.
SAM130060 Statement content and layout: screen prints: transaction ‘types’ - Instruction to use Letters and Forms to print copies of statements deleted and replaced with an instruction to use SEES Forms and Letters and the ‘SA Statement’ form.
SAM140040 Transfer from PAYE to SA: voluntary direct payments - Text updated to refer to guidance at SAM140032 where the credit has been allocated to the SA record.
SAM141010 Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE - Note 6 under ‘Conditions for transfer’ deleted.
SAM142001 Regulations 72/81 and SA: introduction - Paragraph referring to Tax Table test deleted.