Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Self Assessment Manual: recent changes

Below are details of the amendments that were published on 7 September 2012 (see the update index for all updates)

Page Details of update
   

Left Bar

SAM002 (HMRC Intranet only) Index of forms - List of Help sheets updated. Entries amended: HS206, HS213, HS236, HS250, HS263, HS277, HS279, HS301, HS345 and HS390. New entries: HS237, HS252, HS253, HS275, HS305 and HS347. Deleted entry: HS280.
   

Interest, penalties and surcharge

SAM61230 Penalties: late filing daily penalties for 2010-11 returns onwards - Text under heading Statement of account amended to say that the daily penalties accruing message will be displayed on all statements.
   
SAM61231 Penalties: reducing daily penalties - Final paragraph amended to advise that if only reducing a daily penalty for only one partner, the record will be updated immediately but will be updated over night if reducing daily penalties for all partners.

Work management

SAM70130 Customer service: SA business user support mailbox and other communication channels - E-mail address of Business User Support mailbox updated.
   

Permanent cessation

SAM90010 Deceased cases - Note made under heading ‘Issue of tax return’ that to be considered correctly served, a return must be issued to a named person.
   
SAM90011 Deceased cases (Action Guide) - Step 2 updated to add a note that to be considered correctly served, a return must be issued to a named person.

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - Criteria updated to include where relief to Seed Enterprise Investment Scheme Relief is claimed.
   
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Step 3 amended to include action to take where requests are made to stay in SA where SA criteria is not being met and new step 4 created. Later steps renumbered.
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Step 25 updated to add a note including a signpost to the PAYE Manual in respect of issuing an information pack.

Repayments

SAM110031 Issue repayment: BACS rejection notified by HMRC Finance (Action Guide) - Link in step 3 updated.
   
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - Step 7 updated to refer to new stencil BKSA225 which should be sent to the Accounting Error Team.
SAM112020 Over-repayments: recovery by the DRIER procedures - Text updated to refer to new stencil BKSA225 which should be sent to the Accounting Error Team.
SAM112040 Over-repayments: recovery of a repayment made to charity - Text updated to refer new stencil BKSA225 which should be sent to the Accounting Error Team.
SAM113061 Repayment work lists: w043 repayments for quality checks work list (Action Guide) - Link updated at step 7.

Returns

SAM120030 Return issue: deceased cases: re-issue of return - Update made to say a return must be issued to a named person to be considered correctly served.
   
SAM120040 Return issue: issuing returns other than at annual bulk issue - Example under heading ‘Automatic Issue’ updated to refer to ITAR selection February 2012. Note under heading ‘Late issue/reissue of returns’ updated.
SAM121330 Individuals returns: capture operators guidance: 2002/03 return - Note made to say returns for this year are out of date and can no longer be captured.
SAM121331 Individuals returns: capture operators guidance: 2003/04 return - Note made to say returns for this year are out of date and can no longer be captured.
SAM121340 Individuals returns: capture operators guidance: 2004/05 return - Note made to say returns for this year are out of date and can no longer be captured.
SAM121350 Individuals returns: capture operators guidance: 2005/06 return - Note made to say returns for this year are out of date and can no longer be captured.
SAM121360 Individuals returns: capture operators guidance: 2006/07 return - Note made to say returns for this year are out of date and can no longer be captured.
SAM121370 Individuals returns: capture operators guidance: 2007/08 return - Note made to say returns for this year are out of date and can no longer be captured.
SAM121451 Individuals returns: HMRC delay in using information (Action Guide) - New steps added at 6 and 7 and following steps renumbered. New step 10 (previous step 8) updated to change where the completed C495 (ESC A19) should be sent, new step 12 (previously step 10) updated to instruct to review after 3 weeks, and new step 13 added.
SAM121660 Individuals returns: earlier years adjustment (EYA) in code - Subject updated to remove reference to an automated process which is now obsolete.
SAM125080 Returns work lists: w016 manual issue of return: deceased signal - Text updated to say that a return must be issued to a named person to be considered correctly served.
SAM125081 Returns work lists: w016 manual issue of return: deceased signal (Action Guide) - New step 6 added to give instructions about issuing form R27 and the later steps renumbered.

Statements

SAM131140 Statement issue: view and print copy of issued statement - E-mail address of Business User Support mailbox updated.
   
SAM132050 Transactions on statements: transaction type: charge - List updated to show which items only relate to years 2009-2010 and earlier and to include items which only relate to years 2010-2011 onwards.
SAM132053 Transactions on statements: transaction type: adjustment and amendment - List updated to show that the description ‘Cancelled surcharge’ only applies to 2009-2010 and earlier. Also entry for ‘Cancel penalty’ updated.