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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 05 April 2013 (see the update index for all updates)

Page Details of update
   

Left Bar

SAM002 (HMRC Intranet only) Index of forms - new entry for SA829 letter and Helpsheet HS393, entry for SA602A deleted
   
SAM005 (HMRC Intranet only) Index of work lists - entry for W037 amended to replace link to AG with link to SPD

Appeals

SAM11071 Postponements: handling an informal standover (Action Guide) - Steps 3 amended to refer to the Guidance gateway SPD and step 7 amended to remove reference to SEES Forms and Letters
   

Interest, Penalties and Surcharge

SAM60055 Interest: effective date of payment - Information table removed and replaced with details of the appropriate subject in the Debt Management Banking Manual
   
SAM61040 Penalties: fixed automatic penalties: deceased cases - entries for ‘Personal representative’ amended to read ‘named Personal Representative’
SAM61260 Penalties: cancelling a penalty for 2010-11 returns onwards - Example under heading ‘Cancelling penalties of the same penalty type’ amended
SAM61261 Penalties: cancelling a penalty for tax years 2010-2011 onwards (Action Guide) - additional step 10 added to ask for an SA Note to be made of reason why penalty cancelled
SAM61340 Penalties: control penalties - Text under the heading ‘Background’ updated to include information and appeals relating to ESCA19/REG72(2).
SAM62050 Surcharge: imposing and amending surcharge - additional Note added under heading ‘Cancelling and amending surcharge’ to instruct that whenever a surcharge is cancelled an SA Note must be made to explain the reason for cancellation

Manage work

SAM71040 Work management: lists in the network - reference to Additional Information worklist deleted as no longer produced
   
SAM71124 Work management: W037 reduction of amount coded out - link to action guide replaced with a link to the standard process description

Records

SAM100137 Set up taxpayer record: registration of partnerships and partners - section regarding non-UK resident partners updated to say completed forms SA401 and SA402 should be sent to Newcastle
   
SAM100221 Set up taxpayer record: set up individual record (Action Guide) - step 1 updated to refer to PAYE93005 and to check Reconciliation Summary on the NPS record
SAM101076 Maintain taxpayer record: SA exceptions from Frameworks merging process (Action Guide) - new step 3 added to refer to SAM101105 for guidance and all following steps renumbered. New step 17 updated to instruct that the closed record should be updated for merging later. New note added to renumbered step 12 to say that where a nil charge is created if there is a figure in the Code Out small debt box, it must be amended to £0.00
SAM101080 Maintain taxpayer record: deferred class 4 NIC - link to retention pages updated
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - steps 4 and 12 updated with a Note to tell staff that where a nil charge is created if there is a figure in the Code Out small debt box, it must be amended to £0.00 and step 10 slightly reworded to clarify its meaning.
SAM101100 Maintain taxpayer record: duplicate SA records - fourth bullet removed as third bullet refers to relevant guidance
SAM103022 Movement of taxpayer records: transfer of CPR record - action in CPR team (Action Guide) - step 7 link to SA Criteria for a file updated
SAM103080 Movement of taxpayer records: receipt of file or PN pad - link to retention guidelines updated
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - steps 6 updated to include two new notes and step 17 updated to include a new Note
SAM106033 Bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Step 6 updated to include two new Notes and steps 15 and 22 each updated to include a new Note
SAM106034 Bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - Step 8 updated to add two new Notes and step 12 added to include one new Note
SAM108020 SA and permanent notes: SA notes - text updated to state that it is not necessary to add the operators name when making an SA Note

Repayments

SAM110100 Issue repayment: in-year repayments to subcontractors - text updated under heading ‘Making a repayment / set off’ to remove reference to CODA which is now out of date and to refer to the DMBM manual
   
SAM110130 Issue repayment: nominations and deeds / letters of assignment - Mailbox address updated
SAM114060 Claims made outside a return: claims: involving two or more years - out of date paragraph relating to claims for 1995-96 deleted and information referring to time limits updated

Returns

SAM120010 Return issue: automatic annual bulk issue - Information regarding ‘brief’ notes amended to say SA101 notes are only available on request. Also the Self employment turnover figure increased from £73,000 to £77,000
   
SAM120020 Return issue: criteria for issue of short tax return - turnover for Self employment and Land & Property increased from £73,000 to £77,000
SAM120030 Return issue: deceased cases: re-issue of return - entries for ‘Personal representative’ amended to read ‘named Personal Representative’
SAM120110 Return issue: the taxpayer return profile - turnover for Self employment and Land & Property increased from £73,000 to £77,000
SAM121000 Individuals returns: contents - new line added for SAM121615 - Swiss Tax Agreement
SAM121001 Individuals returns: introduction - Short Return turnover and Land & Property turnover figures increased from £73,000 to £77,000. The earliest return year that can be captured from 6 April 2013 updated
SAM121021 Individuals returns: manually altered earlier years returns - Reference to SEES letter SA602A amended to SA602
SAM121030 Individuals returns: logging individuals’ returns - Short Return turnover and Land & Property turnover figures increased from £73,000 to £77,000
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - step 2 updated to increase turnover figures from £73,000 to £77,000 and step 5 updated to remove the reference to tracing function ‘TI’ as now unavailable
SAM121080 Individuals returns: returns for out of date years: individuals - Note added to give action to take where there is a pre-populated amount in respect of a coded out debt in the Create Return Charge function and second note amended to apply to tax years 2009-10 and earlier.
SAM121081 Individuals returns: returns for out of date years: individuals (Action Guide) - New Note added at step 4 to reduce tax deducted at source scheme by the amount of debt coded
SAM121090 Individuals returns: reviewing enclosures: individual return - reference to SEES Forms and Letters corrected
SAM121100 Individuals returns: short tax returns - turnover limit increased to £77,000
SAM121121 Individuals returns: taxpayer detail changes (Action Guide) - step 8 updated to remove the reference to TI and replace with TBS function FIND TAXPAYER
SAM121160 Individuals returns: arrears of pension - reference made to the Employment Income Manual
SAM121161 Individuals returns: arrears of pension (Action Guide) - steps 1, 2, 4, 7, 8 and 10 updated
SAM121220 Individuals returns: SAI: completion of individual’s return - annual turnover figure amended to £77,000
SAM121260 Individuals returns: unsatisfactory individuals returns - guidance updated to say that if box 2 on the SA100 for High income Child Benefit Charge has been completed but box 1 is blank the return should be sent back as unsatisfactory. Also Short Return turnover and Land & Property turnover figures for self employment and land and property increased from £73,000 to £77,000, new guidance given regarding out of date unsatisfactory returns and paragraph headed All cases updated regarding action to be taken by the experienced officer
SAM121275 Individuals returns: calculation will be wrong - New information added for 2012- 13 for Swiss Tax Agreement and reference made to new subject at SAM121615
SAM121310 Individuals returns: capture of returns issued in error - guidance amended to refer to ’Capture of returns issued in error’ at SAM121311
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - Note added to step 1 regarding coding out small debts
SAM121400 Individuals returns: claim to relief for EIS (enterprise investment scheme) subscriptions - subject updated to remove the requirement to advise SCEC of subscriptions made and reference to the Additional Information paper worklist
SAM121420 Individuals returns: computer calculation is incorrect: creating a return charge - Note added to give action to take where there is a pre-populated amount in respect of a coded out debt in the Create Return Charge function
SAM121421 Individuals returns: computer calculation is incorrect: creating a return charge (Action Guide) - Step 2 amended to refer to the SEES full tax calculator
SAM121455 Individuals returns: manual tax calculations: individuals - Underpayment figure increased from £2000 to £3000 and links to tax calculators removed as out of date
SAM121615 Individuals returns: Swiss Tax agreement - new subject created to give background on this subject and guidance on how to calculate the liability where tax relief is claimed
SAM122000 Partnership returns: contents - entry for SAM122112 deleted as no longer applicable
SAM122112 Partnership returns: partnership returns with missing UTRs where the partner is non-UK resident - subject deleted as no longer applicable from April 2013
SAM122130 Partnership returns: SAI: completion of partnership return - the three line annual turnover account threshold increased from £73,000 to £77,000
SAM124001 View and amend return: introduction - Note added to give action to take where there is a pre-populated amount in respect of a coded out debt in the Create Return Charge function
SAM124021 View and amend return: amended returns where allowances transferred to spouse or civil partner (Action Guide) - step 2 update to add instruction to use SEES full tax calculator
SAM124150 View and amend return: taxpayer amendment received before original return captured - new Note added regarding pre-populated box for coded out debt
SAM125000 Returns work lists: contents - entry for SAM125121 Action Guide for W027 removed
SAM125081 Returns work lists: w016 manual issue of return: deceased signal (Action Guide) - entries for ‘Personal representative’ amended to read ‘named Personal Representative’
SAM125121 Returns work lists: w037 reduction of amount coded out (Action Guide) - subject deleted as link to SPD provided in SAM71124
SAM126000 Filing returns online: contents - entries for SAM126010 and SAM126011 deleted
SAM126010 Filing returns online: additional information work list - subject deleted
SAM126011 Filing returns online: additional information work list: (Action Guide) - action guide deleted
SAM126020 Filing returns online: changed personal and business details - subject deleted
SAM126021 Filing returns online: changed personal and business details (Action Guide) - action guide deleted
SAM127001 Returns processed by HMRC Netherton: introduction - Self employed turnover and UK Property income figure amended to £77,000
SAM127010 Returns processed at HMRC Netherton: HMRC Netherton: enclosures or attachments with return - reference to SEES Forms and Letters corrected
SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Self employed turnover and UK Property income figure amended to £77,000

Transfer of liability

SAM141000 Transfer from SA to PAYE: contents - new line for SAM141045 - Coding out small debts
   
SAM141045 Transfer from SA to PAYE: Coding out small debts - new subject added to give information about how small SA debts are being collected using NPS