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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 7 December 2012 (see the update index for all updates)

Page Details of update
   

Appeals

SAM10090 Appeals: reasonable excuse - Updated in respect of reasonable excuse for late partnership appeals and where a nominated partner dies before the return is filed, and also, a new heading ‘Delay caused by HMRC review of the need to complete a return’ and related text added.
   

Interest, penalties and surcharge

SAM62021 Surcharge: appeals against surcharge (Decision Makers Action Guide) - Step 4 update to include the instruction that if a time to pay case, refer to SAM62060.
   

Permanent cessation

SAM90010 Permanent cessation: deceased cases - Sub heading ‘Deferring the filing date’ amended to ‘ Extending the filing period’ and text under that heading amended to include reference to extending the filing period and references to deferring the filing date deleted.
   

Records

SAM100020 Set up taxpayer record: PAYE cases that potentially need to be brought into SA - Reference to PAYE93035 removed and replaced with a link to the Standard Process Description index.
   
SAM101000 Maintain taxpayer record: contents - updated to include new subjects SAM101095 and SAM101096.
SAM101090 Maintain taxpayer record: dormant records - Reference to PAYE93034 removed and replaced with a link to the Standard Process Description index and new sub heading and guidance included for ‘Records which are reviewed for closure but need to remain in SA’.
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - The word ‘defer’ amended to ‘amend’ at steps 4, 5, 10 and 11. Steps 4, 5 and 11 updated from ‘amend paper filing date to 31 January’ to ‘amend to the date you are taking action’.

New ‘Note’ made under step 4 to say where taking action over a weekend, the date should be amended to the following Monday, and if taking action over a Bank Holiday weekend, the date should be amended to the following Tuesday.

New step 20 added to contain the instruction to update IABD (text moved from within old step 20) and that step renumbered to step 21. New step 21 updated under second ‘Note’ to say ‘or a determination exists’ and to include actions to take depending on whether a repayment is due and if so, who the repayment is to be issued to.    
  SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Opening paragraph updated to mention new guidance at SAM101095 and SAM101096 and to increase number of steps from 12 to 15, Step 7 - reference to PAYE93034 removed and replaced with a link to the Standard Process Description index. New steps 8, 9 and 10 added to give guidance for using the new No SA Indicator. Later steps renumbered.
  SAM101095 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) - New subject providing information about records for which an SA year needs to be reactivated.
  SAM101096 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) (Action Guide) - New Action Guide giving instructions on what to do when an SA year needs to be reactivated.
  SAM101120 Maintain taxpayer record: HMRC delay in using information - Reference to PAYE95100 removed as that guidance has been removed.

Repayments

SAM110122 Issue repayment: missing BACS repayment (Action Guide) - Guidance updated to include action to take if the return has been submitted by the customer or agent, or not.
   
SAM110132 Issue repayment: assignment received (Action Guide) - Step 3 example corrected.

Returns

SAM120030 Return issue: deceased cases: re-issue of return - Text added regarding nominated partners who die before the partnership return is filed.
   
SAM120040 Return issue: issuing returns other than at annual bulk issue - Text under heading ‘Duplicate Return’ updated to say that personal representative is not responsible for submitting the partnership return.
SAM120500 Filing paper returns: 31 October deadline: contents -Updated to include new subjects at SAM120545 and SAM120546 and entry for SAM120590 amended to remove the words ‘red spot procedure’.
SAM120501 Filing paper returns: 31 October deadline: introduction - Updated to refer to paper returns which have a paper filing date of 31 January or a non-standard filing date and to refer to new subject SAM120545.
SAM120510 Filing paper returns: 31 October deadline: the paper filing date - Figure of tax owed amended from £2000 to £3000 also text updated to refer to paper returns which have a paper filing date of 31 January and to refer to new subject SAM120545.
SAM120540 Filing paper returns: 31 October deadline: specials and exclusions - Updated to refer to new subject ‘Exceptions to paper filing date’ at SAM120545.
SAM120545 Filing paper returns: 31 October deadline: exceptions to paper filing date - New subject to advise what action should be taken when an unsatisfactory return is received within 21 days before the 31 January or non-standard filing date and is to be sent back to the customer.
SAM120546 Filing paper returns: 31 October deadline: exceptions to paper filing date: unsatisfactory returns (Action Guide) - New Action Guide giving action to take where an unsatisfactory return needs to be sent back.
SAM120590 Filing paper returns: 31 October deadline: unsatisfactory returns - The words ‘Red spot procedure’ deleted from title and text updated to remove the action to mark with a red spot before sending back.
SAM121030 Individuals returns: logging individuals’ returns - Second set of Notes after heading Signatures - under first note 18 October amended to 10 October and under second note 14 amended to 21 days.
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - Steps 2, 10 and 16 updated. Original steps 18 and 20 deleted and remaining steps renumbered. Renumbered steps 18, 19, 20, 21 and 24 updated.
SAM121140 Individuals returns: unsolicited returns: individuals - Updated to show the Leicester address and stencil SAM121140b amended to show Leicester address replacing the Coventry address.
SAM121171 Individuals returns: mandatory boxes: individuals (Action Guide) - Steps 3, 4 and 5 updated to clarify that if the partnership UTR is not entered and cannot be traced, the return must be sent back as unsatisfactory and as foreign partnerships do not have a UTR, if the customer is a partner in such a business their own UTR should be entered in Box 1.
SAM121220 Individuals returns: SAI: completion of individual’s return - Figure of annual turnover amended from £15,000 and £30,000 to £73,000.
SAM121260 Individuals returns: unsatisfactory individuals returns - Reference to red spot removed. Entry regarding residence/ remittance page updated to say that if a DT individual form is enclosed, it may be accepted if the form is completed where residence is certified. Note to say a locally produced letter may be needed deleted as now out of date.
SAM121261 Individuals returns: unsatisfactory individuals returns (Action Guide) - Action guide updated to remove reference to red spot procedure.
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - Step 1 instructions amended to replace ‘defer’ with ‘amend’ and to change the instruction ‘amend paper filing date to 31 January’ to say ‘amend paper filing date to the date you are taking action’. Step 6 amended to remove ‘defer’ and replace with ‘amend’. New ‘Note’ made to say where taking action over a weekend, the date should be amended to the following Monday, and if taking action over a Bank Holiday weekend, the date should be amended to the following Tuesday.
SAM121405 Individuals returns: claim to relief for SEIS (seed enterprise investment scheme) - Amended to refer to new PAYE guidance at PAYE10047.
SAM121571 Individuals returns: returns mislaid after logging: individuals (Action Guide) - Steps 12 and 13 updated to amend the office address from Worcester DTO to Newcastle DTO and to use the mailbox address given.
SAM122020 Partnership returns: logging partnership returns - Subject updated to confirm paper returns received on 1 Nov or later are late and a late filing penalty will be charged.
SAM122021 Partnership returns: logging partnership returns (Action Guide) - Step 8 updated and step 15 deleted as out of date. New step 15 updated to remove reference to red spot procedure and old step 17 deleted. Later steps renumbered. New steps 16, 17 and 18 and 21 updated.
SAM122160 Partnership returns: unsatisfactory partnership returns - Text amended to refer to SEES letter SA770 and to remove reference to SEES letters SA603, SA604 and SA605 which no longer apply in these cases.
SAM122161 Partnership returns: unsatisfactory partnership returns (Action Guide) - Action Guide updated to remove references to red spot procedure and SEES letters SA603, SA604 and SA605 and updated to include new actions to take.
SAM123210 Trust returns: unsatisfactory trust returns - Updated to remove reference to red spot procedure and to include new actions to take.
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - Updated to remove steps 6, 7 and 8 as now out of date and steps 4 and 5 updated.
SAM125011 Returns work lists: w051 daily returns review: ceased date set (Action Guide) - decommissioned from April 2012 - Updated for record purposes at step 8 and step 21 to amend the word ‘defer’ to ‘amend’ and to change the instruction ‘amend paper filing date to 31 January’ to say ‘amend paper filing date to the date you are taking action’ New note made to say where taking action over a weekend, the date should be amended to the following Monday, and if taking action over a Bank Holiday weekend, the date should be amended to the following Tuesday.
SAM125050 Returns work lists: w024 duplicate return logged ….. - Amended to change the instruction ‘amend paper filing date to 31 January’ to say ‘amend paper filing date to the date you are taking action’. New note added to say where taking action over a weekend, the date should be amended to the following Monday and if taking action over a Bank Holiday weekend, the date should be amended to the following Tuesday.
SAM125051 Returns work lists: w024 duplicate return logged ….. (Action Guide) - New step 10 to advise what action to take where a nil charge has been created for the year. Later steps renumbered and new step 11 amended to change the instruction ‘amend paper filing date to 31 January’ to say ‘amend paper filing date to the date you are taking action’. New note added at step 11 to say where taking action over a weekend, the date should be amended to the following Monday and if taking action over a Bank Holiday weekend, the date should be amended to the following Tuesday.
SAM127001 Returns processed at HMRC Netherton: introduction - Reference to red spot procedure removed and text updated.
SAM127020 Returns processed at HMRC Netherton: HMRC Netherton: logging returns - Updated to state returns received after 31 October are late and will attract a late filing penalty.
SAM127041 Returns processed at HMRC Netherton: HMRC Netherton: return is not signed (Action Guide) - Action Guide updated to remove reference to red spot procedure.
SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Updated to refer to returns received on or before the paper filing date being sent back on or after 10 October (21 days before the paper filing date).
SAM127081 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns (Action Guide) - Steps 3, 5 and 6 updated. Steps 7, 8, 9 and 10 removed as out of date.

Statements

SAM131026 Statement issue: qualifying financial transactions - Last dash indent under the heading ‘From October 2012 onwards’ corrected to read ‘where the outstanding balance is more than £0.00’ as opposed to ‘no more than £0.00’.