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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 1 June 2012 (see the update index for all updates)

Page Details of update
   

Appeals

SAM10080 Appeals: appeal against a fixed automatic penalty - Title changed to ‘Appeal against a late filing penalty’ and text under the sub heading ‘Appeals on the grounds of ‘reasonable excuse’’ updated to say that, for tax years 2010-2011 onwards, the law does not require the penalty to be paid before an appeal is determined. All references to fixed automatic penalties amended to say late filing penalties.
   

Assessments

SAM20061 Assessments within SA: making an assessment (Action Guide) - Step 3 amended to delete the reference to PN Pad and to include the instruction to make an SA Permanent Note.
   

Interest, penalties and surcharge

SAM61090 Penalties: daily penalties: procedures for applying - Reference to SA520 deleted as DMASA517 is now used and reference SA521 deleted as DMSA521 is now used.
   
SAM61230 Penalties: late filing daily penalties for 2010-11 returns onwards - New note added to warn that the daily penalties accruing signal may still show where the due date has been deferred.
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - Section under heading ‘Issue of notice of penalty’ updated to include Note and an example.
SAM61261 Penalties: cancelling a penalty for tax years 2010-2011 onwards (Action Guide) - Additional note made under step 4 to draw attention to the [Update] button and that it must be used to cancel the penalty as using the [OK] button will not cancel the penalty. New step 9 added to tell staff to use the [Exit] button to leave the screen.
SAM61290 Penalties: appeals against late filing penalties - Reference to Special Reduction in the Compliance Handbook corrected to CH170000.
SAM61360 Penalties: effects of unlogging a return - Note added in three places to draw attention to the fact that when a penalty is cancelled as a result of a return being unlogged, the cancelled penalty will not show on the View/Cancel Penalty screen.

Payments

SAM80072 Payments overview: receive request for statutory instalment arrangement - Updates made to the legislation that applies and to the example.
   
SAM80076 Payments overview: schedule E: S137 ICTA 1988 (Action Guide) - Subject deleted.
SAM80077 Payments overview: sections 299 ITTOIA 2005 (Action Guide) - Title and text amended to include the correct legislation.

Permanent cessation

SAM90021 Permanent cessation: emigration (Action Guide) - Step 3 deleted as PN Pads no longer exist and following steps renumbered.
   
SAM90031 Permanent cessation: period of administration (Action Guide) - Step 3 deleted as PN Pads no longer exist and following steps renumbered.

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - Note amended to clarify the position regarding customers with reduced age-related allowances.
   
SAM101030 Maintain taxpayer record: address RLS - Reference to PN Pad removed.
SAM101031 Maintain taxpayer record: address RLS (Action Guide) - step 4 amended to remove reference to PN Pad and replace with District Record (DR).
SAM101230 Maintain taxpayer record: maintain partnership record - Reference to Permanent Notes removed.
SAM103022 Movement of taxpayer records: transfer of CPR record - Action in CPR team (Action Guide) - steps 10, 12 and 19 updated to remove the reference to PN Pad.
SAM103023 Movement of taxpayer records: transfer of CPR record - Action in local office (Action Guide) - steps 20 and 21 updated to remove the reference to PN Pad.
SAM103051 Movement of taxpayer records: movement of SA only records (Action Guide) - Step 4 updated to remove reference to PN Pad.
SAM103071 Movement of taxpayer records: w013 potential transfer cases (Action Guide) - Step 5 removed as it related to Processing entries which no longer appear on the list, and following steps renumbered.
SAM103080 Movement of taxpayer records: receipt of file or PN pad - Updated to draw attention to current retention guidelines. Reference to out of date action guides at SAM100181 and SAM100191 removed.
SAM103111 Movement of taxpayer records: transfer-in annual claims case (Action Guide) - reference to TI removed as function is obsolete
SAM103131 Movement of taxpayer records: transfer-out annual claims case (Action Guide) - Step 7 updated to remove the reference to PN Pad.
SAM106110 Bankruptcy: return for the year of bankruptcy / sequestration - Text updated to remove the reference to PN Pad and to remove the instruction to update notes in the file or PN Pad. Also text under Surcharge updated to refer to guidance relating to late payment penalties which replaced surcharge for 2010-2011 onwards.
SAM106120 Bankruptcy: voluntary arrangements - Information added under new heading ‘Failed Voluntary Arrangements’ about how to update the record where a voluntary arrangement fails and the customer is made bankrupt in the same year or in a later year.

Repayments

SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Note added to state that no new entries will be created for repayments to charity from April 2012 as the facility was withdrawn for all tax years. Steps 68 to 71 deleted and following steps renumbered. New steps 68 and 70 updated to add a new note in respect of making a check for agent details.
   

Returns

SAM120540 Filing paper returns: 31 October deadline: specials and exclusions - text updated to say that a list of Exclusions and Specials can be found on the HMRC website.
   
SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - Link to reasonable excuse for online returns refreshed, text updated to say that function VIEW/CANCEL PENALTIES must be used to cancel penalties for 10-11 onwards and also updated to refer to SAM61290 for further information where details or evidence provided in respect of online returns filed late is insufficient.
SAM120610 Filing paper returns: 31 October deadline: advice for SA processing office on dealing with unsolicited returns received with payments - Text updated to give guidance on how to deal with payments received with unsolicited returns.
SAM121270 Individuals returns: bankruptcy cases - Reference to PN pad removed.
SAM122031 Partnership return details: partnership detail changes (Action Guide) - Reference to Essential Notes and PN Pad removed from step 4.
SAM124060 View and amend return: dealing with taxpayer amendments - Reference to form SA670 - Confirmation of Nominated Partner added and reference to PN Pad removed. Also, where a repair is necessary, the amount by which liability increased for tax years 2010-11 onwards amended.
SAM125011 Returns work lists: w051 daily returns review: ceased date set (Action Guide) - Decommissioned from April 2012 - step 19 amended to remove the reference to PN Pad.
SAM125190 Returns work lists: w054 weekly returns review: source exception - Instructions for handling a multiple source case deleted.
SAM125191 Returns work lists: w054 weekly returns review: source exception (Action Guide) - Step 7 concerning multiple sources deleted.
SAM126021 Filing returns online: changed personal and business details (Action Guide) - Instruction to note details of new office on papers and reference to Essential Notes and PN Pad removed.