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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 02 March 2012 (see the update index for all updates).

Page Details of update
   

Amend payment

SAM1050 Claim to adjust payments on account: processing a claim to adjust PoA - Reference to form SA614A deleted as obsolete.
   

Appeals, Postponements and Reviews

SAM10020 Appeals: what constitutes a valid appeal? - Updated to show 37 days are allowed for tax years 2010-2011 onwards from the date the charge appears on the record for an appeal to be made.
   
SAM10030 Appeals: grounds of appeal - Updated to refer to the Compliance Handbook, note made that surcharge applies to tax years 2009-2010 and earlier.
SAM10041 Appeals: who should handle an appeal? (Action Guide) - Minor change made to amend the word ascertain to establish.
SAM10050 Appeals: what SA items are subject to appeal? - Amendment in order of charges and text updated to show surcharge relates to tax year 2009-2010 and earlier.
SAM10060 Appeals: handling an appeal against a charge based item - Text updated to state that the person dealing with the appeal will be known as the Decision Maker and the Action Guide at SAM10061 should be followed.
SAM10061 Appeals: handling an appeal against a charge based item (Action Guide) - Step 5 updated to include the possible appeal types and reference to the taxpayers file deleted. Also the word Inspector replaced by ‘you’. Step 11 deleted.
SAM10070 Appeals: handling an appeal against a non charge based item - Instruction to refer an appeal to an Inspector removed.
SAM10071 Appeals: handling an appeal against a non charge based item (Action Guide) - Updated to remove the word Inspector.
SAM10080 Appeals: appeal against a fixed automatic penalty - Note made that SA355 applies to tax years 2009-2010 and earlier and from April 2012 SA370 and SA371 apply to 2010-2011 and later years.
SAM10083 Appeals: appeal against the non-capping of a FAP for tax years 2009-2010 and earlier (Action Guide) - Title updated to add ‘for tax years 2009-2010 and earlier’ and to remove note that guidance relating to 2010-2011 and later will be published shortly.
SAM10084 Appeals: late filing and payment penalties for tax years 2010-2011 onwards (Action Guide) - New Action Guide.
SAM10090 Appeals: reasonable excuse - Subject updated to add additional examples and guidance. Information taken from other subjects to provide all of this guidance in one place.
SAM10100 Appeals: appeal against misc. penalties / surcharge (for tax years 2009-2010 and earlier) - Title updated to add (for tax years 2009-2010 and earlier) in respect of surcharge.
SAM10110 Appeals: appeal against a revenue assessment - The word Inspector is replaced by Decision Maker.
SAM10120 Appeals: appeal against a revenue amendment - Small change made to clarify text.
SAM10130 Appeals: appeals on behalf of a partnership - Guidance updated to standover the appropriate charges on each partner’s record.
SAM10160 Appeals: settling an appeal - Amended to remove reference to Inspector and include a reference to the Action Guide at SAM10161. Also cross reference made to SAM12001: reviews.
SAM10161 Appeals: settling an appeal (Action Guide) - Updated to give instruction to amend the record to record the details and to advise SA633 should be sent to the appellant to confirm the appeal has been settled.

Interest, penalties and surcharge

SAM61060 Penalties: appeals against fixed automatic penalties - Reference to SAM61070 replaced with reference to SAM10090 as SAM61070 has been deleted.
   
SAM61062 Penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide) - Reference to reasonable excuse at SAM61070 amended to SAM10090 as SAM61070 has been deleted. Sub-headings to steps also updated.
SAM61070 Penalties: grounds of reasonable excuse: FAP - Subject deleted. Information on reasonable excuse now at SAM10090.
SAM61220 Penalties: late filing fixed penalty for 2010-11 returns onwards - Cross reference made to the new Action Guide at SAM61281 for manually raising penalties.
SAM61230 Penalties: late filing daily penalties for 2010-11 returns onwards - Numerical error in Example 2 corrected. Additional section added for Paper Returns and example added. Also reference to manually raising penalties at SAM61280 onwards added.
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - Under ‘Exceptions’ heading, reference made to new Action Guide at SAM61281.
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - Cross reference made to new Action Guide at SAM61261.
SAM61261 Penalties: cancelling a penalty for tax years 2010-2011 onwards (Action Guide) - New Action Guide.
SAM61270 Penalties: deceased cases - Cross reference added to manually raising penalties guidance at SAM61280.
SAM61280 Penalties: clerically raising penalties for years prior to CY-4 - Cross reference made to new Action Guide for manually raising penalties at SAM61281.
SAM61281 Penalties: manually raising a penalty (Action Guide) - New Action Guide.
SAM61290 Penalties: appeals against late filing penalties - Cross reference to SAM61320 for reasonable excuse amended to SAM10090 as SAM61320 has been deleted.
SAM61300 Penalties: late filing penalties: grounds of reasonable excuse - Subject deleted. Information on reasonable excuse now at SAM10090.
SAM61310 Penalties: appeals against late payment penalties - Information for reasonable excuse signpost amended from SAM61320 to SAM10090 in two places as SAM61320 has been deleted.
SAM61320 Penalties: late payment penalties - grounds for reasonable excuse - Subject deleted. Information on reasonable excuse now at SAM10090.
SAM61340 Penalties: control penalties - Cross reference made to new Action Guide at SAM61341.
SAM61341 Penalties: control penalties - inhibiting future penalties (for tax years 2010-2011 onwards) (Action Guide) - New Action Guide.
SAM61350 Penalties: effects of amendments to relevant date for interest - Cross reference to new Action Guide at SAM61351 made in text and two examples given.
SAM61351 Penalties: deferring a late payment penalty trigger date (Action Guide) - New Action Guide.
SAM61370 Penalties: effects of amending return received date - Cross reference to new Action Guide at SAM61371 added and reference to manually raising penalties at SAM61280 and SAM61281 added.
SAM61371 Penalties: informally standover a daily penalty as a result of amending a return received date (Action Guide) - New Action Guide.
SAM61380 Penalties: time to pay (TTP) and late payment penalties - Cross reference added to subject manually raising penalties at SAM61280.
SAM61381 Penalties: referring an appeal to debt management and banking - time to pay cases (Action Guide) - New Action Guide.
SAM61382 Penalties: rejecting an appeal - time to pay cases (Action Guide) - New Action Guide.
SAM62021 Surcharge: appeals against surcharge (Decision Makers Action Guide) - List of steps and headings amended to refer to Reasonable Excuse. At step 4 cross reference to SAM62040 deleted and replaced with SAM10090.
SAM62040 Surcharge: grounds of reasonable excuse surcharge - Subject deleted. Information on reasonable excuse now at SAM10090.

Manage work

SAM71080 Work management: W008 outstanding debt and/or return - Criteria for creation of a work list item updated.
   

Permanent cessation

SAM90010 Deceased cases - Text under heading Late Filing Penalties updated to include the function to use to cancel penalties after April 2012.
   
SAM90020 Emigration - In the ‘Introduction’ and under sub-heading ‘P85’, cross reference inserted to Action Guide at SAM90021.

Records

SAM100020 Set up taxpayer record: PAYE cases that potentially need to be brought into SA - Guidance added regarding where an SA record is set up or reactivated because an underpayment cannot be coded through PAYE.
   
SAM100110 Set up taxpayer record: names - Reference to Clients Account Information Sheet removed as no longer produced.
SAM100137 Set up taxpayer record: registration of partnerships and partners - Address for dealing with non UK-resident partners amended from Birmingham to Coventry. Text updated to show guidance for tax years 2010-2011 and onwards can be found under SAM61300.
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - At step 17 address to send stencil to has been amended.
SAM105050 Agent record: output to agents - Details of the forms issued for years up to 2009-2010 and forms issued for 2010-2011 and later updated.
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Note updated at step 1.
SAM106033 Bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Note at step 1 added.
SAM106034 Bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - Note at step 1 added.

Repayments

SAM110031 Issue repayment: BACS rejection notified by HMRC Finance (Action Guide) - Step 3 updated.
   
SAM110089 Issue repayment: freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions - Guidance updated to clarify how the date is established in PAYE cases.
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - Step 7 updated with email address and to mention the uncleared credit period.
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Sub-heading added for CIS cases and updated guidance given.
SAM114045 Claims made outside a return: claims: overpayment relief - Additional bullet point made to conditions for Overpayment relief claim.

Returns

SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - Cross reference to SAM61070 replaced with one to SAM10090.
   
SAM121001 Individuals returns: introduction - Updated to state that returns should be reviewed upon receipt to make sure they are satisfactory and if not, they should not be logged.
SAM121140 Individuals returns: unsolicited returns: individuals - Stencils replaced.
SAM121141 Individuals returns: unsolicited returns: individuals (Action Guide) - Steps 6, 9, 11, 21 and 22 updated. Stencils replaced.
SAM125051 Returns work lists: w024 duplicate return logged ….. (Action Guide) - Step 10 updated to advise that if taking action on, or after 31 January, the paper and online filing dates should be deferred to the date action is taken.

Transfer of liability

SAM141020 Transfer from SA to PAYE: manual transfer of balancing payment to PAYE - Text under ‘Exceptional cases’ updated to include information about the income check made before an underpayment is transferred to PAYE.