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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 1 March 2013 (see the update index for all updates)

 

Page Details of update
   

Appeals

SAM10090 Appeals: reasonable excuse - text updated in respect of the guidance for reasonable excuse where there is a delayed receipt of lost passwords, ID’s and replacement activation code
   

Interest, penalties and surcharge

SAM61290 Penalties: appeals against late filing penalties - e-mail address for appeal details
   

Manage work

SAM71000 Work management: contents - entry for SAM71152 amended to show that the worklist W051 was decommissioned from April 2012
   
SAM71040 Work management: lists in the network - entry for W051 amended to say that the worklist W051 was decommissioned from April 2012
SAM71050 Work management: management information - entry for W051 amended to say that the worklist W051 was decommissioned from April 2012
SAM71060 Work management: managing work lists - both entries for W051 amended to say that the worklist W051 was decommissioned from April 2012
SAM71152 work management: W051 Daily returns review - ceased date set (To be decommissioned from April 2012) amended to read (decommissioned April 2012)

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - entry for High Income Child Benefit charge amended
   
SAM100060 Set up taxpayer record: criteria for an SA record - entry for High Income Child Benefit charge amended
SAM101043 Maintain taxpayer record: automatic removal of ceased self employed and/or partner cases from SA - Note added to say that where a record has been closed in error, and this is discovered in day to day work it should be reactivated
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - step 1 updated to include an instruction to review and update signals when a dormant SA record is reactivated
SAM101096 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) (Action Guide) - additional steps 9 - 12 added
SAM101220 Maintain taxpayer record: maintain partner - Note added under heading ‘Automatic cessation of partner source’
SAM101250 Maintain taxpayer record: maintain trade - Note added under heading ‘Automatic cessation of trade’

Repayments

SAM110041 Issue repayment: cancellation of a repayment (Action Guide) - link to internal HMRC Finance contact page removed as it is broken and temporarily replaced with a phone number)
   
SAM110060 Issue repayment: PAYE/CODA repayment systems - guidance regarding in year PAYE repayments requested where there is an SA record updated
SAM110082 Issue repayment: creating a freestanding credit (Action Guide) - Step 2 updated to remove the reference to CODA as now out of date. Step 5 updated to add a ‘Note’ and step 6 updated to amend the action to create a copy of the statement and to create a new letter SA814 to advise the customer/agent
SAM110100 Issue repayment: in-year repayments to subcontractors - text updated to say that a repayment claim must be made on a CIS40(Individuals) or CIS41 (Partners) form
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - ‘Note’ updated
SAM110180 Issue repayment: permanent overpayments - text updated to say when a payment has been transferred to OAS a form SA331 OAS Allocation form should be sent to AO

Returns

SAM120001 Return issue: introduction - subject updated to include a list of the different versions of SA316 that will be issued from April 2013  
     
SAM120040 Return issue: issuing returns other than at annual bulk issue - second note under heading ‘Manual Issue’ updated to advise that a letter should be issued with the return to advise that additional pages for CY-3 or earlier must be downloaded or obtained from a local office.  
SAM120545 31 October deadline: exceptions to paper filing date - Text updated to refer to returns received on, or before 31 January deadline and being sent back within 21 days before the filing date  
SAM120546 Filing paper returns: Exceptions to paper filing date- Unsatisfactory returns (Action Guide) - leading text updated to refer to returns received on, or before, 31 January deadline. Also reference to locally produced letter removed from step 2  
SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - text referring the specific dates in October removed  
SAM121160 Individuals returns: arrears of pension - the two ‘Notes’ updated to match the Notes in SAM121161  
SAM121261 Individuals returns: unsatisfactory individuals returns (Action Guide) - step 4 updated to remove reference to locally produced letter  
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - heading and step 1 updated to clarify the action to take in respect of the paper filing date and the online filing date  
SAM121431 Individuals returns: credibility check (Action Guide) - step 18 removed as now out of date  
SAM123041 Trust returns: logging trust returns (Action Guide) - step 17 amended to refer to subject ‘Unsatisfactory returns’ at SAM123211  
SAM123210 Trust returns: unsatisfactory trust returns - reference to locally produced letter removed  
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - reference to locally produced letter removed at step 4  
SAM123300 Trust returns: return charge to be created for return issue in error - heading amended  
SAM123301 Trust returns: return charge to be created for return issued in error (Action Guide) - heading added to refer to SAM101090 onwards for tax year 2010-2011 onwards  
SAM123332 Trust returns: processing the pension scheme tax return: calculation - information relating to 1996-1997 to 2000-2001 returns removed as now out of date.  
SAM124060 View and amend return: dealing with taxpayer amendments - example added to first paragraph  
SAM125210 Returns work lists: w055 failed online amendments - New ‘Note’ added to say that a customer service message will be given where an online amendment is submitted more than 12 months following the statutory due date, to say that the amendment window is closed  
SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - guidance updated in respect of where a locally produced letter may be appropriate