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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 03 February 2012 (see the update index for all updates).

Page Details of update
SAM003 (HMRC Intranet only)  Functions Index - View/Control Penalties - options 2 & 3 updated to state that these functions are only available where a penalty has already been charged for the year.
SAM10090 Appeals: grounds of reasonable excuse: FAP - Circumstances when reasonable excuse can exist updated.
SAM31020 Enquiry work: opening an enquiry - More information given about the last date for enquiry.
SAM61070 Penalties: grounds of reasonable excuse: FAP - Circumstances when reasonable excuse can exist updated.
SAM61300 Penalties: late filing penalties: grounds of reasonable excuse - New entry for Members of Armed Forces on active service overseas.
SAM62040 Surcharge: grounds of reasonable excuse surcharge - Circumstances when reasonable excuse can exist updated.
SAM100221 Set up taxpayer record: set up individual record (Action Guide) - Step 1, third dash indent has been enhanced to advise that the start year on NPS should be amended where an SA record is being set up for a year other than the current year.
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Step 14 updated to remove reference to setting the FILE signal.
SAM101280 Maintain taxpayer record: microfiche record - Amendment made to the list of items recorded on microfiche to confirm SA316, issued tax returns and Revenue Determinations are also included for 2010-2011 onwards.
SAM110030 Issue repayment: BACS repayment rejection - New guidance under sub-heading ‘BACS rejection notified by the SA computer system’ and guidance under sub-heading ‘BACS rejection notified by HMRC Finance’ updated.
SAM110031 Issue repayment: BACS rejection notified by HMRC Finance - New Action Guide.
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - Note added to step 7 to mention the 30 day delay time limit may be invoked and if so, the customer should be informed.
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Step 33 updated to correct the numbered steps referred to in that section.
SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - Updated to refer to the main penalty run in February and remove the date 16 February and also to give instructions regarding the function to use to cancel 2010-2011 penalties after April 2012.
SAM122050 Partnership returns: returns for out of date years: partnerships - Updated to delete ‘6’ and replace with ‘4’ in-date years and to update the example to 2007-2008.
SAM123100 Trust returns: returns for out of date years: trusts - Updated to say that although the functionality to capture one of the previous 6 years remains, it should only be used for one of the previous 4 in date years and example updated to apply to the 2007-2008 tax year and text referring to the relevant time limit updated.