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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 April 2012 (see the update index for all updates)

Page Details of update
   

Forms index

SAM002 (HMRC Intranet only)  Forms Index - Entries for SA210 and SA211 updated to confirm SA210 32 page paper version of short tax return guide will no longer be issued and has been replaced by the SA211 shortened guide, but will still be available online if required. Entries for SAM500, SA501, SA502, SA503, SA504, SA505.SA506, SA507, SA508, SA509, SA510, SA515, SA516, SA517, SA518 and SA519 removed as letters obsolete.
   

Work items index

SAM005 (HMRC Intranet only)  Work list W051 - Decommissioned April 2012.
Work list W059 - Link to Action Guide deleted and replaced with link to SPD.  
   

Assessments

SAM22030 Non SA assessing: entering charges on SAFE - Link to LC PGC mailbox added and further information about information the archive stores and how to get access.
   

Interest, penalties and surcharge

SAM61090 Penalties: daily penalties: procedures for applying - Reference to SA521 amended to DMSA521.
   
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - The lowest amount of penalty which will be charged increased from £9.99 to £39.99.
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - New sub- heading ‘Cancelling penalties of the same penalty type’ advising that when two penalties of the same type are cancelled on the same day, the same date of cancellation is not shown and that a fix is planned.

Manage work

SAM70090 Customer service: microfiche record - Providing more about the information available in respect of forms SA370 and SA371.
   
SAM71134 Work management: W042 returns not captured updated - To add an exception is made to the 45 days timeframe, to list returns received before 31 October for processing before December statement issue.
SAM71150 Work management: W050 CID framework rejection list - Details of when a work item is created amended under sub-heading ‘Event’.
SAM71163 Work management: W059 online return rejections - Link to Action Guide at SAM125241 deleted and replaced with link to standard process description in guidance gateway.

Records

SAM100070 Set up taxpayer record: dormant SA record: how to re-activate - Subject deleted as replicated in Section Maintain Taxpayer Record.
   
SAM100071 Set up taxpayer record: dormant SA record: how to re-activate (Action Guide) - Action Guide deleted as replicated in Section Maintain Taxpayer Record.
SAM100080 Set up taxpayer record: annual claims cases and SA - Cross reference to SAM100070 replaced with link to SAM101093.
SAM100221 Set up taxpayer record: set up individual record (Action Guide) - Welsh language phone number amended and cross reference to SAM100070 replaced with link to SAM101093.
SAM101071 Maintain taxpayer record: w050 CID framework rejection work list (Action Guide) - Action Guide rewritten.
SAM101090 Maintain taxpayer record: dormant records - Updated with deleted information from SAM100070. Text added that when reactivating a record and the SA Start Year is not CY, 3 days must pass before updating the PAYE record with the correct SA Start Year.
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Action Guide rewritten
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Updated regarding actions to take when re-activating a record. Also text updated to add that when reactivating a record and the SA Start Year is not CY, 3 days must pass before updating the PAYE record with the correct SA Start Year.
SAM101100 Maintain taxpayer record: duplicate SA records - Update made to stress the importance of considering if deferral of the filing date of the return needs to be considered before a nil return charge is created.
SAM101280 Maintain taxpayer record: microfiche record - Subject deleted as obsolete.
SAM103110 Movement of taxpayer records: transfer-in annual claims cases - Cross reference to SAM100070 replaced with link to SAM101093.
SAM103111 Movement of taxpayer records: transfer-in annual claims case (Action Guide) - Cross reference to SAM100070 replaced with link to SAM101093.

Repayments

SAM110020 Issue repayment: automatic repayments - Uncleared payment credits parameter amended from 14 to 30 days.
   
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - At step 3, under the heading ‘BACS trace shows a nil result’ to add the words ‘date or amount’.
SAM110142 Issue repayment: repayment of an overpayment (Action Guide) - At step 2 Welsh language phone number amended.
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Steps 8 and 37 updated to remove the reference to Receivables Management, Coventry.

Returns

SAM120010 Return issue: automatic annual bulk issue - Reference to SA100 Charity deleted as now discontinued. Also for a short self employment page to be issued , the income limit has been increased from £70,000 to £73,000.
   
SAM120020 Return issue: criteria for issue of short tax return - Self employment turnover and income from property limit increased from £70,000 to £73,000.
SAM120040 Return issue: issuing returns other than at annual bulk issue - Note 2 under heading ‘Automatic issue’ updated to state use View/Cancel Penalties for tax years 2010-2011 onwards and Amend Fixed Penalties for 2009/2010 and earlier). Update made under ‘Manual issue’ heading to amend text from ‘an earlier year’ to a ‘2009-2010 or earlier return’ and under later Note, text amended to add ‘to cancel penalties for 2009-2010 and earlier use function ‘Amend Fixed Penalties’.
SAM120041 Return issue: issuing returns other than at annual bulk issue (Action Guide) - Updated to state use View/Cancel Penalties for tax years 2010-2011 onwards and Amend Fixed Penalties for 2009-2010 and earlier) under steps 4 and 6, and at step 4 to cancel penalties before using function ‘Record date of Clerical Issue’. Step 5 updated to refer to SAM61200 for further information about late filing fixed penalties for tax years 2010-2011 onwards.
SAM120110 Return issue: the taxpayer return profile - Income limit for turnover to qualify for a short self employment page and to qualify for a full self employment page amended to £73,000.
SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - Reference to the letter attachments replaced by reference to SEES letter SA644 refusal letter and SA643 acceptance letter.
SAM121001 Individuals returns: introduction - Self employment turnover and income from property limit increased from £70,000 to £73,000.
SAM121030 Individuals returns: logging individuals’ returns - Self employment turnover and income from property limit increased from £70,000 to £73,000. Reference to box 1.5 amended to box 7.4 under heading ‘Notes: Short Tax Returns’.
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - Self employment turnover and income from property limit increased from £70,000 to £73,000.
SAM121040 Individuals returns: part year individual returns for the current year - Example updated to apply to 2011-12 instead of 2008-2009.
SAM121100 Individuals returns: short tax returns - Self employment turnover and income from property limit increased from £70,000 to £73,000.
SAM121141 Individuals returns: unsolicited returns: individuals (Action Guide) - Note added at step 14 to refer to SAM100020 and follow the guidance to advise CAAT in respect of Class 2 NIC.
SAM121260 Individuals returns: unsatisfactory individuals returns - Criteria for short returns for self employment turnover and income from property limit increased from £70,000 to £73000.
SAM121270 Individuals returns: bankruptcy cases - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM121530 Individuals returns: repairing obvious errors: individuals - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM121531 Individuals returns: repairing obvious errors: individuals (Action Guide) - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM121540 Individuals returns: repairing returns after 31 December: individuals - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM121541 Individuals returns: repairing returns after 31 December: individuals (Action Guide) - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM121571 Individuals returns: returns mislaid after logging: individuals (Action Guide) - Updated to give further guidance for tax returns for 2010-2011 and later and contact details for Worcester DTO.
SAM122060 Partnership returns: returns issued to partnership from two separate SA records - Updated to refer to SAM101092 and to include a note that if the records are not updated penalties will be charged on the individual partners incorrectly.
SAM122061 Partnership returns: returns issued to partnership from two separate SA records (Action Guide) - Updated to refer to SAM101092.
SAM122130 Partnership returns: SAI: completion of partnership return - The three line account annual turnover threshold amended to include the figure for 2011-12 which is £73,000.
SAM123270 Trust returns: repairing obvious errors: trusts - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM123271 Trust returns: repairing obvious errors: trusts (Action Guide) - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM123280 Trust returns: repairing returns after 31 December: trusts - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM123281 Trust returns: repairing returns after 31 December: trusts (Action Guide) - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM123315 Trust returns: TSS printout for trust and pension scheme returns - Corrected to remove wording that says the charge is automatically passed from TSS to SA.
SAM124062 View and amend return: amending trust returns (including repairs after 31 December) (Action Guide) - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM124063 View and amend return: repairs to amended returns after 31 December (individuals) (Action Guide) - Increase in figure where a repair is made which increases taxpayers liability from ‘more than £200’ to ‘£800 or more’.
SAM124068 View and amend return: return amendments: last year SA return required signal already set (Action Guide) - Cross reference to SAM100070 replaced with link to SAM101093.
SAM125010 Returns work lists: w051 daily returns review: ceased date set - decommissioned from April 2012 - Noted that work list decommissioned from April 2012.
SAM125011 Returns work lists: w051 daily returns review: ceased date set - decommissioned from April 2012 (Action Guide) - Noted that work list decommissioned from April 2012.
SAM125050 Returns work lists: w024 duplicate return logged ….. - Updated to advise that where action is being taken after 31 January the paper and online filing dates should be amended to the date action is being taken before proceeding.
SAM125070 Returns work lists: w016 manual issue of return: welsh language - Welsh language phone number amended.
SAM125071 Returns work lists: w016 manual issue of return: welsh language (Action Guide) - Welsh language phone number amended.
SAM125090 Returns work lists: w016 manual issue of return: RLS signal - Welsh language phone number amended.
SAM125091 Returns work lists: w016 manual issue of return: RLS signal (Action Guide) - Step 6 updated to include action to check for late filing/daily penalties and take action to cancel them before using the function ‘Record date of clerical issue’ to reissue the return.
SAM125100 Returns work lists: w016 manual issue of return: manual return signal - Welsh language phone number amended.
SAM125101 Returns work lists: w016 manual issue of return: manual return signal (Action Guide) - Welsh language phone number amended.
SAM125241 Returns work lists: W059 online return rejections (Action Guide) - Action Guide deleted as replaced with SPD W059.
SAM127001 Returns processed by HMRC Netherton: introduction - Self employment turnover and income from property limit increased from £70,000 to £73,000.
SAM127030 Returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed - Reference to box 1.5 amended to box 7.4.
SAM127031 Returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed (Action Guide) - Reference to box 1.5 amended to box 7.4.
SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Self employment turnover and income from property limit increased from £70,000 to £73,000.