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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 16 July 2012 (see the update index for all updates)

Page Details of update
   

Left Bar

SAM002 (HMRC Intranet only)  Index of forms - New entry made for OCABY12 - a new letter to be issued where customer subject to a Voluntary Arrangement, a trust deed has been entered into or where an award of sequestration has been made.
   
SAM003 (HMRC Intranet only)  Index of functions - New function Reduce Daily Penalty under ‘Returns’.

Interest, penalties and surcharge

SAM61063 Penalties: appeals against non-capping of FAP (Action Guide) - Step 3 updated to instruct that a WAM to be sent to LNWR fro Type 10 remissions.
   
SAM61230 Penalties: late filing daily penalties for 2010-11 returns onwards - Text under heading ‘Automatic repayment inhibition’ updated to include a reference to SAM110250 for the wording of the SA note. Also text under heading ‘SA Notes’ updated to give details of automatic SA notes made in respect of partnerships.
SAM61231 Penalties: reducing daily penalties - New subject providing information on reducing daily penalties and the function REDUCE DAILY PENALTY.
SAM61232 Penalties: reducing a daily penalty (Action Guide)’ - Moved from SAM61271 to this new reference and updated to reflect the use of new function REDUCE DAILY PENALTY.
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - Addition made to Exceptions section and an example added.
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - Some wording removed from the first note under ‘Cancel Penalties’ heading and a second note added to say that any penalties that have not yet been charged will also be shown on the ‘VIEW/CANCEL PENALTIES’ screen as well as those which have already been issued although they will not have a date displayed.
SAM61370 Penalties: effects of amending a return received date - Text updated to replace the reference to function AMEND DAILY PENALTIES to REDUCE DAILY PENALTIES and to change the reference to the guidance to reduce a daily penalty to SAM61232 from SAM61371, and to amend the reference to ‘Manually raising a penalty from SAM61280 to the action guide at SAM61281.
SAM61371 Penalties: reducing a daily penalty (Action Guide) - Guidance moved to SAM61232.

Work management

SAM71144 W047 overpayments in closed cases - Criteria for cases appearing on the list amended from uncleared overpayments of more than £10 to more than £500.
   

Permanent cessation

SAM90010 Deceased cases - Under heading ‘Late Filing Penalties’, text updated to instruct that where a customer dies after the filing date a return should be reissued to the personal representative as a late issue/ reissue return, giving 3 months and 7 days in which to complete and to file it.
   
SAM90011 Deceased cases (Action Guide) - Step 4 updated to include reference to form R27 - section 8 authorising someone to act on behalf of the Personal Representative and that the information can be accepted in the same way as a 64-8 giving the same information.

Records

SAM100060 Set up taxpayer record: criteria for an SA record - Criteria for when an SA is required amended to read when ‘an individual has either completed form CWF1 or SA400 or SA401 or SA402 or SA1 and/or they fall into a category below’.
   
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Steps 5 and 9 updated to remove the action to take if taking action before 6 April 2012 since that date has passed.
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Note added at step 9 that if a nil return charge has previously been recorded for the year it must be unlogged to enable a return to be issued electronically for that year.
SAM101110 Maintain taxpayer record: employer compliance system - expenses and benefits - Title amended as printouts are no longer produced. The text has been updated to remove reference to printouts and leaving an explanation of the system and that PAYE work list items are produced where discrepancies arise.
SAM106032 Bankruptcy: existing SA record with linked PAYE record (Action Guide) - Steps 6 and 19 updated to include reference to new letter OCABY12 to be issued where Voluntary arrangement, a Trust deed or Sequestration applies.
SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Steps 6, 15 and 22 updated to include reference to new letter OCABY12 to be issued where Voluntary arrangement, a Trust deed or Sequestration applies. Steps 9, 14, 16 and 18 amended to bring examples up to date.
SAM106034 Bankruptcy: SA only record with no PAYE Source (Action Guide) - Steps 8 and 12 updated to include reference to new letter OCABY12 to be issued where Voluntary arrangement, a Trust deed or Sequestration applies. Steps 4,8 and 9 amended to bring examples up to date.
SAM106050 Bankruptcy: disposal of bankrupt’s records by the official receiver - Updated to include a reference to the Insolvency Manual and ref INS1119.
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - Step 8 ‘Note a’ updated to instruct staff to use the first letter of the surname to file the paper work away so it can be traced and, ‘Note b’ added to tell staff not to include the CC phone number in the letter but to include a number to use where the papers can be traced.
SAM110250 Issue repayment: structured action requests - SARs - New note added to list of automatic SA Notes for where a repayment request has been inhibited because daily penalties were accruing when the request was made.

Repayments

SAM113021 Repayment work lists: w047 overpayments in closed cases work list (Action Guide) - Steps 9 - 11 removed and later steps renumbered.
   

Returns

SAM120030 Deceased cases: re-issue of return - Updated to state where the return is reissued to the Personal Representative that the return should be a late issue/reissue giving 3 months and 7 days to file reflecting SAM90010.
   
SAM120040 Return issue: issuing returns other than at annual bulk issue - ‘Automatic issue’ - note 2 updated. ‘Manual issue’ - note 1 updated. ‘Duplicate return issue’ - for deceased cases follow the guidance at SAM90010. ‘Using function Record Return Request or Record Date of Clerical Issue’ - where a nil return charge has been recorded for the year, it must be unlogged to allow issue of a return.
SAM120041 Return issue: issuing returns other than at annual bulk issue (Action Guide) - Steps 4 and 6 updated to state that once the penalty has been cancelled the system will not automatically create a new penalty and it must be done manually following guidance at SAM61281.
SAM120590 Filing paper returns: 31 October deadline: unsatisfactory returns (red spot procedure) - Guidance added to note the original date of receipt on the front of the return in red before sending back and links added to subject ‘Unsatisfactory Return’ at SAM121260 and the Action Guide at SAM121261.
SAM121001 Individuals returns: introduction - Year of earliest return which can be captured after 6 April 2012 updated to 2008-2009.
SAM121030 Individuals returns: logging individuals’ returns - Updated to remove references to particular actions required if taking action for 2009-2010 and earlier before 5 April 2012 or action for tax years 2010-2011 after 6 April 2012.
SAM121250 Individuals returns: unlogging unsatisfactory individuals returns - Paragraph relating to actions to take if taking action before 6 April 2012 removed as no longer applicable.
SAM121251 Individuals returns: unlogging unsatisfactory individuals returns (Action Guide) - Step 2 updated to remove actions required if taking action before 6 April 2012 as no longer applicable.
SAM121260 Individuals returns: unsatisfactory individuals returns - Updated to add that the date the return was originally received should be noted in red on the front of the return before sending back.
SAM121261 Individuals returns: unsatisfactory individuals returns (Action Guide) - Step 8 updated to include the instruction to note the original date of receipt in red on the front of the return before sending back.
SAM121280 Individuals returns: capture of individuals return after 31 Dec: RC cases only - Updated to add a link to subject ‘Manual transfer of Balancing payment to PAYE’ at SAM141020 for further information where the customer has asked for the balancing payment to be coded.
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - Updated to include new step 3 to cancel any penalties that have been incorrectly charged for that year. All following steps renumbered. New step 6 amended to include the instruction to defer the filing dates before creating a nil charge and a note added to say the filing dates must be deferred before the nil charge is created. New step 7 amended to include the action to cancel any incorrectly charged penalties. New steps 12 and 13 amended to refer to new step 11.
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - Updated to remove references to particular actions required if taking action for 2009-2010 and earlier before 5 April 2012 or action for tax years 2010-2011 after 6 April 2012.

Transfer of liability

SAM141040 Transfer from SA to PAYE: manual transfer of balancing payment to PAYE - First paragraph under heading Early Filers, figure of £2000 amended to £3000.