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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 04 May 2012 (see the update index for all updates)

Page Details of update
   

Forms index

SAM002 (HMRC Intranet only)  New entries for new SEES letters made for SA APP01, SA APP02, SA APP03, SA APP04, SA APP05, SA APP06, SA APP07, SA APP08, SA APP09, SA APP10, SA APP11, SA APP12, SA APP13, SA APP14, SA633(P), SA643 and SA644. Amended entry made for OCABY09 and entry for RTC1 removed as letter deleted.
   

Appeals

SAM10010 Appeals: who can make an appeal? - Text under Partnership heading updated to give more information about who to accept appeals from and when to issue form SA670.
   
SAM10061 Appeals: handling an appeal against a charge based item (Action Guide) - Additional notes added at step 5.
SAM10084 Appeals: late filing and payment penalties for tax years 2010-2011 onwards (Action Guide) - Reference to Compliance Handbook CH63400 amended to CH170000 as new guidance has been published.
SAM10090 Appeals: reasonable excuse - Reference to Compliance handbook for more information regarding Special Reduction amended from CH63400 to CH170000.

Construction industry cases

SAM40040 Construction industry cases: in-year repayments to subcontractors - Title of SA331 form updated to SA331 OAS Allocation form and mailbox name added.
   
SAM40041 Construction industry cases: in-year repayments to subcontractors (Action Guide) - Step 13 updated to update the title of SA331 Allocation Form to SA331 OAS Allocation form and to give the mailbox address it should be sent to.

Interest, penalties and surcharge

SAM61220 Penalties: late filing fixed penalty for 2010-11 returns onwards - Under heading ‘Partnership cases’ a link as been added to the action guide at SAM61281 for manually raising a penalty.
   
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - Updated to say that a penalty can still be charged where a remission is posted against the charge the penalty is calculated on.
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - Note under ‘Cancel Penalties’ amended and section under the ‘Partnership cases’ heading updated to advise when individual partners records will be updated if all the partners penalties are cancelled.
SAM61281 Penalties: manually raising a penalty (Action Guide) - Action guide updated at step 2 to advise which letters to send and to send a payslip with the letter at steps 2 and 9. Also new step 10 added to make an SA Note on the customers record.
SAM61310 Penalties: appeals against late payment penalties - Third note updated to say where underlying tax is in dispute, accept the appeal but in cases where reasonable excuse is claimed or the appeal is made for another reason, the customer should be asked to make payment or withdraw the appeal.
SAM61370 Penalties: effects of amending return received date - Penultimate note updated to refer to ‘reducing a penalty’.
SAM61371 Penalties: reducing a daily penalty (Action Guide) - Title amended from ‘informally standover a daily penalty as a result of amending a return received date (Action Guide)’ to ‘Reducing a daily penalty’ (Action Guide). Also first line amended to include ‘for example’.
SAM61390 Penalties: late payment penalty trigger date - Entry for ‘additional tax paid following an amendment to a self assessment’ amended to amend 6 days to 7 days to allow for printing and dispatch, and the entry for ‘revenue amendment’ amended to change ‘30 days after the amendment is received by the customer’ to ‘30 days after the amendment has been created’ and to amend 6 days to 7 days to allow for printing and dispatch.
SAM62020 Surcharge: appeals against surcharge - Third note updated to say where underlying tax is in dispute, accept the appeal but in cases where reasonable excuse is claimed or the appeal is made for another reason, the customer should be asked to make payment or withdraw the appeal.
SAM62021 Surcharge: appeals against surcharge (Decision Makers Action Guide) - Step 7 updated to say if the payment is outstanding, ask for it to be made unless the underlying tax is in dispute.

Permanent cessation

SAM90010 Permanent cessation: deceased cases - The list of items to update where notified of death amended to include a review of Special output signals, with the exception of the Welsh language signal which will be reviewed by the Welsh language unit. Also the second note under the ‘Personal Representatives’ heading has been updated to say that the Personal Representative must register and enrol on SA Online after being set up as a Capacitor to be able to file the deceased persons return online.
   
SAM90011 Permanent cessation: deceased cases (Action Guide) - Step 3 updated to include a review of special output signals and remove where appropriate excluding the Welsh signal which will be reviewed by the Welsh Unit. Also new note added to step 3 that any online registration is removed when capacities are removed or amended and therefore the capacitor needs to be advised to register and enrol again to file online.

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - Venture Capital Trust removed from heading ‘Other Circumstances’.
   
SAM100210 Set up taxpayer record: set up capacities - Note added to say that any online registration is removed when capacities are removed or amended and therefore the capacitor needs to register and enrol again to file online.
SAM100221 Set up taxpayer record: set up individual record (Action Guide) - Step 11 instruction to create a free format note amended to create an SA Note.
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Step 4 incorrect text removed, step 11 spelling mistake corrected.
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - Step 11 amended to instruct that details of the other customer involved in the mixed record should not be recorded in SA Notes.
SAM101190 Maintain taxpayer record: maintain capacities - Note added to say that any online registration is removed when capacities are removed or amended and therefore the capacitor needs to register and enrol again to file online.
SAM101230 Maintain taxpayer record: maintain partnership record - Text under heading ‘Late filing penalties’ updated.
SAM101290 Maintain taxpayer record: nominated partner - Text updated to make a free format note when the nominated partner is identified and to refer to new form SA670.
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Step 15 updated to update the title of SA331 to SA331 OAS Allocation form and to add the name of the mailbox the form should be sent to.

Repayments

SAM110035 Issue repayment: balancing charge credit (BCC) - Title of SA331 OAS Allocation Form amended.
   
SAM110140 Issue repayment: non-automatic repayments - Title of SA331 Allocation Form amended in two places.
SAM110143 Issue repayment: repayment of a payment made in error (Action Guide) - Title of SA331 amended to SA331 OAS Allocation Form at step 7.
SAM110187 Issue repayment: reallocation or repayment of repayment supplement - Title of SA331 amended to SA331 OAS Allocation Form in final paragraph.
SAM110200 Issue repayment: repayment donated to charity (facility withdrawn for all tax years from April 2012) - Out of date text removed and remaining text updated to advise that the facility was withdrawn from April 2012.
SAM110201 Issue repayment: repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide) - Action Guide removed and remaining text updated to advise that the facility was withdrawn from April 2012.
SAM110220 Issue repayment: repayment set-off (BCC and FSC) - Title of SA331 amended to SA331 OAS Allocation Form.
SAM112001 Recover over-repayment: introduction - Text updated to say that the facility to make repayments to charity for all years was withdrawn from April 2012.
SAM112032 Recover over-repayment: over-repayments: recovery by the SA system: interest bearing over-repayment charges (Action Guide) - Title of SA331 amended to SA331 OAS Allocation Form at step 8 and address of Work area mailbox given.
SAM113010 Repayment work lists: w030 inhibited automatic repayments work list - Entry for charity codes updated to say no new cases will appear from April 2012 as the facility to make repayments to charity was withdrawn from that date.
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Note made under charity code category to say that the facility to make repayments to charity was withdrawn from April 2012 so no new entries will be created after that date. Form SA331 amended to SA331 OAS Allocation Form at step 37.
SAM113051 Repayment work lists: w029 rejected repayment work list (Action Guide) - Note made against steps 9 and 10 as the facility to make repayments to charity for all years returns has been removed from April 2012.
SAM114041 Claims made outside a return: claims: error or mistake (Action Guide) (replaced by ‘overpayment relief’ from 1 April 2010) - Form SA331 amended to SA331 OAS Allocation Form at step 4.

Returns

SAM120040 Return issue: issuing returns other than at annual bulk issue - Text under heading Duplicate Returns updated and new heading added for ‘Late issue/ reissue of returns’ to reinforce action required in RLS cases.
   
SAM121030 Individuals returns: logging individuals’ returns - Category entitled ‘include all satisfactory pages’ enhanced to state that multiple forms P60, P11D and other details cannot be accepted and the return will be classed as unsatisfactory. Also note 1 under heading ‘Signatures’ updated to say that the authority to complete the return on the customers behalf should have been established before processing takes place.
SAM121080 Individuals returns: returns for out of date years: individuals - Additional instruction added under the heading ‘All other cases’ to record the year and the result of the liability calculation in SA Notes.
SAM121081 Individuals returns: returns for out of date years: individuals (Action Guide) - New step 5 added to include additional instruction under the heading ‘All other cases’ to record the year and the result of the liability calculation in SA Notes.
SAM121130 Individuals returns: taxpayer is deceased - New text added to advise that any online registration is removed when capacities are removed or amended and therefore the capacitor needs to register and enrol again to file online.
SAM121260 Individuals returns: unsatisfactory individuals returns - Text updated to state that multiple forms P60 or P11D cannot be accepted and the return will be classed as unsatisfactory and that where a return is signed by another person, authority must be held otherwise the return will be treated as unsatisfactory.
SAM121390 Individuals returns: charitable giving (facility withdrawn from April 2012) - Message concerning withdrawal of the repayments to charity facility updated and following text removed as no longer appropriate now the facility has been withdrawn.
SAM121530 Individuals returns: repairing obvious errors: individuals - Text updated to state that multiple forms P60 or P11D cannot be accepted and the return will be classed as unsatisfactory.
SAM122112 Partnership returns: partnership returns with missing UTRs where the partner is non-UK resident - New heading added for ‘Filing Online’ giving information about a new process for obtaining UTRs for non-UK resident partners in order to file the partnership return online.
SAM125120 Returns work lists: w037 reduction of amount coded out - Maximum amount of underpayment that can be coded increased from £1999.99 to £2999.99.
SAM125121 Returns work lists: w037 reduction of amount coded out (Action Guide) - Maximum amount of underpayment that can be coded increased from £1999.99 to £2999.99.
SAM126001 Filing returns online: introduction - Second paragraph amended to change ‘PIN’ to ‘Code’ and new text added to advise that any online registration is removed when capacities are removed or amended and therefore the capacitor needs to register and enrol again to file online.
SAM126021 Filing returns online: changed personal and business details (Action Guide) - Note added at step 3.

Statements

SAM131001 Statement issue: introduction - Text updated to say that in April 2012 the capacity for additional lines on statements was increased reducing the number of cases appearing on W041 manual issue statement work list.
   
SAM131100 Statement issue: statement issue: selection process - Text updated to say that in April 2012 the capacity for additional lines on statements was increased reducing the number of cases appearing on W041 manual issue statement work list.

Transfer of liability

SAM141001 Transfer from SA to PAYE: introduction - Maximum amount of underpayment that can be coded increased from £1999.99 to £2999.99.
   
SAM141010 Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE - Maximum amount of underpayment that can be coded increased from £1999.99 to £2999.99.
SAM141020 Transfer from SA to PAYE: manual transfer of balancing payment to PAYE - Maximum amount of underpayment that can be coded increased from £1999.99 to £2999.99.
SAM141030 Transfer from SA to PAYE: transfer of reduced balancing payment to PAYE - Maximum amount of underpayment that can be coded increased from £1999.99 to £2999.99.