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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 5 October 2012 (see the update index for all updates)

Page Details of update
   

Left Bar

SAM002  Index of forms - new entry made for OCA97 letter, and APP15, APP16, APP17, APP18, APP19, APP20, APP21, APP22, APP23, APP24, APP25 and APP26 letters.
   

Appeals

SAM10090 Appeals: reasonable excuse - Second paragraph amended to state that the reasonable excuse should be in place when daily penalties began. Text added under the headings ‘The customer did not receive the return’ and ‘The return was lost in the post or delayed when the customer sent it back’. New sub section on ‘Repeated claims that the customer did not receive the return’.
   

Assessments

SAM20060 Assessments within SA: making an assessment - Text updated to clarify action required for cases for 1995-96 and earlier, and 1996-97 and later.
   

Interest, penalties and surcharge

SAM61380 Penalties: time to pay (TTP) and late payment penalties - Third scenario under heading ‘Appeals against late payment penalties where TTP arrangement in place’ amended.
   

Permanent cessation

SAM90011 Deceased cases (Action Guide) - Steps 10 and 11 updated to include action to transfer the case to the appropriate Organisation Unit where appropriate.
   
SAM90021 Emigration (Action Guide) - Step 7 amended to delete the title HO and replace with nominated Officer.

Records

SAM100221 Set up taxpayer record: set up individual record (Action Guide) - Step 12 updated to show that form SA316 (Notice to file) will be issued when this action is taken.
   
SAM101040 Maintain taxpayer record: automatic removal of cases from SA using CY-1 return - Title amended to remove reference to PAYE cases and to refer to the use of information on the CY-1 return to remove the record from SA and new note added to refer to other guidance for further information.
SAM101042 Maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return - Title amended to remove reference to PAYE cases and to refer to the use of information on the CY-1 return to remove the record from SA and other criteria used to remove cases from SA added.
SAM101043 Maintain taxpayer record: automatic removal of ceased self-employed and/or partner cases from SA - New subject.
SAM101090 Maintain taxpayer record: dormant records - Updated to include a new sub section under the heading ‘Individuals with a live PAYE record’. Plus amendment made under heading ‘Re-activated after refinement’ regarding the automatic closure signal.
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Updated to include guidance regarding the ‘No SA Criteria’ indicator available from October 2012 and to include an instruction to review and update IABD and Coding on the PAYE record.
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Old step 4 deleted as duplicated by old step 5. Old step 5 renumbered to step 4 and later steps renumbered. References to Failure to Notify at new step 5 and 10 referenced to SAM120040. New step 11 added to give guidance on use of new No SA Criteria indicator and new step 12 amended to include reference to PAYE coding guidance.
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - Step 8 updated to show the merge process takes place 12-weekly not monthly.
SAM101220 Maintain taxpayer record: maintain partner - New sub-heading added for ‘Automatic cessation of partner source’ and explanation of how this will be done.
SAM101250 Maintain taxpayer record: maintain trade - New sub-heading added for ‘Automatic cessation of trade’ and explanation of how sources will be noted with a cessation date automatically in particular circumstances.
SAM108017 SA and permanent notes: W048 permanent notes review work list - Dates under sub-heading ‘Unsatisfactory returns’ amended to show 10 October instead of 18 October and to amend 14 days to 21 days.

Repayments

SAM110031 Issue repayment: BACS rejection notified by HMRC Finance (Action Guide) - Step 22 updated to remove reference to a nominated repayment method which supersedes the deed of assignment.
   
SAM110041 Issue repayment: cancellation of a repayment (Action Guide) - Step 3 updated to include a link to the HMRC Intranet page which gives the relevant contact phone numbers.
SAM110143 Issue repayment: repayment of a payment made in error (Action Guide) - Step 3 updated to change the 14 day period to 30 days.
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Step 5 updated to refer to OCA97 which should be sent asking for the full account number and sort code of the account that repayment is to be made to.

Returns

SAM120040 Return issue: issuing returns other than at annual bulk issue - Second Note under sub-heading ‘Late issue/reissue of returns’ updated to clarify action required if a customer contacts us before the online filing date or after that date.
   
SAM121001 Individuals returns: introduction - Note 1 amended to change 8 October to 10 October and Note 2 amended to change the 14 day period to 21 days.
SAM121010 Individuals returns: acknowledging returns: individuals - Updated to advise that Enquiry Centre staff only will issue receipts in particular circumstances.
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - Step 2 amended to change the date from 18 October and period before the filing date from 14 to 21 days.
SAM121260 Individuals returns: unsatisfactory individuals returns - The period before the statutory filing date in which an unsatisfactory return is received and be sent back for full completion and, if received back as satisfactory within 21 days, qualifies for the original date of receipt to be applied, amended from 14 days before the filing date to 21 days before the filing date.
SAM121261 Individuals returns: unsatisfactory individuals returns (Action Guide) - Step 8 date amended to 10 October and period to 21 from 14 days.
SAM121330 Individuals returns: capture operators guidance: 2002/03 return - Subject deleted as no longer applicable.
SAM121331 Individuals returns: capture operators guidance: 2003/04 return - Subject deleted as no longer applicable.
SAM121340 Individuals returns: capture operators guidance: 2004/05 return - Subject deleted as no longer applicable.
SAM121350 Individuals returns: capture operators guidance: 2005/06 return - Subject deleted as no longer applicable.
SAM121360 Individuals returns: capture operators guidance: 2006/07 return - Subject deleted as no longer applicable.
SAM121370 Individuals returns: capture operators guidance: 2007/08 return - Message at beginning of subject updated to clarify that returns for this year can no longer be processed using the Data Capture function.
SAM121405 Individuals returns: claim to relief for SEIS (seed enterprise investment scheme) - New subject giving information about this scheme, introduced in April 2012.
SAM121530 Individuals returns: repairing obvious errors: individuals - The two paragraphs under sub-heading ‘Information used in making a repair’ swapped for ease of understanding.
SAM122001 Partnership returns: introduction - Under sub-heading ‘Return receipt’, text amended to change 14 days to 21 days before the filing date and 18 October to 10 October.
SAM122010 Partnership returns: acknowledging returns: partnerships - Text deleted and cross-reference made to updated guidance at SAM121010.
SAM122020 Partnership returns: logging partnership returns - Text amended to change 14 days to 21 days before the filing date and 18 October to 10 October. Note 1 corrected to say that a return received on 1 Nov will attract a penalty.
SAM122021 Partnership returns: logging partnership returns (Action Guide) - Step 16 updated to change 14 days to 21 days before the filing date and 18 October to 10 October.
SAM122160 Partnership returns: unsatisfactory partnership returns - Text and table amended to change 14 days to 21 days before the filing date and 18 October to 10 October.
SAM122161 Partnership returns: unsatisfactory partnership returns (Action Guide) - Step 5 updated to change 14 days to 21 days before the filing date and 18 October to 10 October.
SAM123001 Trust returns: introduction - Amended to change 14 days to 21 days before the filing date and 18 October to 10 October. Notes 1 and 2 also updated.
SAM123010 Trust returns: acknowledging returns: trusts - Text deleted and cross-reference made to updated guidance at SAM121010.
SAM123040 Trust returns: logging trust returns - Text and table amended to change 14 days to 21 days before the filing date and 18 October to 10 October. Note 1 corrected to say that a return received on 1 Nov will attract a penalty.
SAM123210 Trust returns: unsatisfactory trust returns - Text and table amended to change 14 days to 21 days before the filing date and 18 October to 10 October.
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - Step 4 updated to show 21 days and Step 5 updated to amend 18 Oct to 10 October and 14 day period to 21 day period.
SAM123330 Trust returns: processing the pension scheme tax return - Period amended from 18-31 Jan to 10-31 Jan and 14 day period amended to 21 days.
SAM124165 View and amend return: time limit for amending the return - Amendment made in third paragraph to clarify the amendment window.
SAM126080 Filing returns online: late issue of return - Note updated to say that the system uses the balancing payment due date to calculate and late payment penalties (or surcharge for 2009-2010 and earlier).
SAM127001 Returns processed by HMRC Netherton: introduction - Text amended to change 14 days to 21 days before the filing date and 18 October to 10 October. Also Note 1 corrected to say that a return received on 1 Nov will attract a penalty.
SAM127040 Returns processed at HMRC Netherton: HMRC Netherton: return is not signed - Note 1 corrected to say that a return received on 1 Nov will attract a penalty.
SAM127041 Returns processed at HMRC Netherton: HMRC Netherton: return is not signed (Action Guide) - Sub-heading before step 5 updated to change date 18 October to 10 October and 14 days to 21 days.
SAM127050 Returns processed at HMRC Netherton: HMRC Netherton: returns for earlier years - Example updated to the current year.
SAM127051 Returns processed at HMRC Netherton: HMRC Netherton: returns for earlier years (Action Guide) - Reference to year 2003-04 deleted as no longer relevant.
SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Note 1 corrected to say that a return received on 1 Nov will attract a penalty and also amended to change 18 October to 10 October.
SAM127081 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns (Action Guide) - Sub-heading before step 5 updated to change 14 day period before filing date to 21 days.

Statements

SAM131001 Statement issue: introduction - Out of date text removed and second paragraph under heading ‘Issuing and viewing statements’ updated. Correction made in the numbering of Notes.
   
SAM131020 Statement issue: electronic lodgement service (ELS) statement (for information only) - Subject deleted as no longer relevant.
SAM131022 Statement issue: statement type and destination table - Subject deleted as out of date.
SAM131026 Statement issue: qualifying financial transactions - Text updated under Periodic and Standard Statements to advise the changes from October 2012.
SAM131060 Statement issue: issue of statement details to agents - Subject deleted as obsolete.
SAM131100 Statement issue: statement issue: selection process - Text updated regarding the circumstances under which a statement is always issued.