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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 3 May 2013 (see the update index for all updates)


Page Details of update

Left bar

SAM002(HMRC Intranet only) Index of forms - new entry for SA831 - letter sent where a tax return is submitted too early and is not a permanent cessation case. Reference to SA310 - Clean capture notice removed as the issue of this letter ceased in April 2009
SAM005(HMRC Intranet only) Index of work lists - reference to Additional Information work lists deleted

Manage work

SAM70090 Customer service: contents - Text updated to include examples of different penalty types and their abbreviations and the message the microfiche record will show. Also the stencil for requesting microfiche details has been re-referenced and amended and the link to it updated


SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - reference to PAYE93095 amended to PAYE93032 and PAYE93033. Also the criteria for a return updated to include Venture Capital Trust
SAM100060 Set up taxpayer record: criteria for an SA record - criteria for a return updated to include Seed Enterprise Investment Scheme
SAM100090 Set up taxpayer record: link from SA to PAYE records - subject updated to amend the PAYE references referred to and to refer to the SAM guidance at SAM101092 for further information
SAM100131 Set up taxpayer record: notification on form SA1 - guidance amended to refer to the issue of SEES letter CAAT2 and link to WORD stencil letter removed and text updated to say that the customer can now register for SA using the online SA1 form
SAM100137 Set up taxpayer record: registration of partnerships and partners- link to HMRC Registration page on internet added
SAM101040 Maintain taxpayer record: automatic removal of cases from SA using CY-1 return - Abbreviation for Automatic Closure inhibited signal (ACI) added to subject for reference
SAM101076 Maintain taxpayer record: SA exceptions from Frameworks merging process (Action Guide) - step 6 updated with actions to take to correct a mismatch between the SA and TBS records and step 12 amended to refer to SAM141045 for further information in respect of Coding out small debts
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Steps 4 and step 12 amended to refer to SAM141045 for further information regarding Coding out small debts
SAM105050 Agent record: output to agents - reference to the Acknowledgment of a cleanly captured return removed as the issue of this letter ceased in April 2009
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) -step 17 updated in respect of directors and whether a post bankruptcy is needed


SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - steps 47 to 52 amended to replace the reference to London North West Recovery Office (LNWRO) with ‘DMB, Estates and Trust Office’ mailbox


SAM121001 Individuals returns: introduction -name of nominated officer for the receipt of ‘all other SA returns’ updated
SAM121080 Individuals returns: returns for out of date years: individuals - New Note added to refer to Notes 3 and 4 if a Determination has already been made
SAM121260 Individuals returns: unsatisfactory individuals returns - subject updated to say that where a return has been submitted prematurely it should be sent back with SEES letter SA831
SAM121275 Individuals returns: calculation will be wrong - Bookmarks added to aid navigation of the page
SAM122110 Partnership returns: mandatory boxes: partnerships - Reference to deleted subject SAM122112 removed
SAM122160 Partnership returns: unsatisfactory partnership returns - Reference to deleted subject SAM122112 removed
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - Note at step 1 amended to refer to SAM141045 for more information regarding Coding out small debts
SAM124001 View and amend return: introduction - subject updated to include a new Note which says the date of receipt of the amendment must be before the deadline to be valid
SAM125040 Returns work lists: w052 daily returns review: SA/PAYE auto-coding exceptions - subject updated to refer to SAM71154 which includes a link to the Standard Process Description

Transfer of liability

SAM141021 Transfer from SA to PAYE: contents - step 4 updated to include advice if there is already an entry in the box
SAM141030 Transfer from SA to PAYE: transfer of reduced balancing payment to PAYE - reference to deleted subject SAM125121 removed and replaced with reference to SAM71124