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HMRC internal manual

Self Assessment Manual

Self Assessment Manual: recent changes

Below are details of the amendments that were published on 4 January 2013
(see the update index for all updates)

Page Details of update

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SAM002 (available to internal users only) Index of forms - New forms added - SA822 - a letter sent to customers who have previously been told they no longer needed to complete SA returns but who now need to complete returns.
SAM004 (available to internal users only) Legislation Index - Updated to show that S86 TMA 1970 has effect on SA interest up to, and including, 30 October 2011 and Section 101 FA2009 has effect from 31 October 2011 onwards.


SAM10084 Appeals: late filing and payment penalties for tax years 2010-2011 onwards (Action Guide) - Action Guide updated to include new steps for consideration of Special Reduction.
SAM10090 Appeals: reasonable excuse - Link added to SAM120550 for further information regarding reasonable excuse.

Interest, penalties and surcharge

SAM60020 Interest: enquiries about and objections to interest - New guidance added in relation to objections to interest and SEES letter SA824 which should be sent to the customer. Also reference to S86 TMA updated to say this applied to the period up to and including 30 October 2011 and that S101 FA2009 applies thereafter.
SAM61281 Penalties: manually raising a penalty (Action Guide) - Guidance above step 4 under the heading ‘Late filing daily penalties’ corrected to refer to the 30 day period following the filing date.

Manage work

SAM72062 Access to records: agent maintainer - Text updated to say that when an agent has written to say their address has changed, if the CAAT team have not been advised directly by the agent, a copy of the agent’s letter must be sent to CAAT for the records to be updated.


SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Step 11 updated to replace the word ‘defer’ with ‘amend’. Step 17 placement corrected to the appropriate action ‘where there is no signal …’.
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - Opening paragraph above Action Guide reworded.
SAM101096 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) (Action Guide) - Step 3 updated.
SAM106032 Bankruptcy: existing SA record with linked PAYE record (Action Guide) - Step 18 updated to include a ‘Note’ to say post VA records should only be set up by the Voluntary Arrangement Service.
SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Step 22 updated to include a ‘Note’ to say post VA records should only be set up by the Voluntary Arrangement Service.
SAM106034 Bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - Step 11 updated to include a ‘Note’ to say post VA records should only be set up by the Voluntary Arrangement Service.
SAM106120 Bankruptcy: voluntary arrangements - Subject updated to say that post voluntary arrangement records should only be set up by the Voluntary Arrangement Service.
SAM108017 SA and permanent notes: W048 permanent notes review work list - Text updated to remove reference to Permanent notes made for unsatisfactory returns as this guidance no longer applies.


SAM110250 Issue repayment: structured action requests - SARs - New ‘Notes’ added to the 4th and 5th examples of the SA Notes shown to advise that in those particular circumstances an additional note will be made.


SAM120020 Return issue: criteria for issue of short tax return -Exclusions for completion of SA200 updated to include those in receipt of Child Benefit which is liable to the High Income Child Benefit Charge.  
SAM120040 Return issue: issuing returns other than at annual bulk issue - Text added under sub-heading ‘Duplicate return issue’.  
SAM120550 31 October deadline: claims for reasonable excuse - Text updated to include guidance for action to take where a customer claims their return was posted in good time.  
SAM121070 Individual returns: return receipt (individual): responsible office elsewhere - Subject updated in line with current working practices.  
SAM121071 Individuals returns: return receipt (individual): responsible office elsewhere (Action Guide) - Updated in line with current working practices.  
SAM121260 Individuals returns: unsatisfactory individuals returns - Subject updated under the line concerning the signature on the return to say that if the return is signed by another person, authority must be held otherwise the return is unsatisfactory.  
SAM121270 Individual’s returns: bankruptcy cases - New note made under the heading ‘New SA record required’ to say a new record is not required in voluntary arrangement cases and to refer to SAM106120.  
SAM121405 Claim to relief for SEIS (seed enterprise investment scheme) - Last sentence updated to say that guidance can be found in the Venture Capital Schemes Manual from VCM35150 onwards.  
SAM121660 Individuals returns: earlier years adjustment (EYA) in code - Subject updated to give information about how a customer should be advised to include relief for an Earlier Years Adjustment on their tax return and how the adjustment can be calculated.  
SAM125001 Returns works lists: introduction - Reference to SAM125140 removed as that subject has been deleted.