Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Self Assessment Manual: recent changes

Below are details of the amendments that were published on 7 June 2013 (see the update index for all updates)

 

Page Details of update
   

Appeals, postponements and reviews

SAM10084 Appeals: late filing and payment penalties for tax years 2010-2011 onwards (Action Guide) - step 7 updated to include the instruction to issue SEES letter SA636 (Decision Makers deemed termination of appeal)
   

Assessments

SAM20000 Assessments within SA: contents - title for SAM20070 amended to refer to section 101,FA2009
   
SAM20001 Assessments within SA: introduction - updated to mention TMA 1970 S86 applied to 30 October 2011 and FA2009 S101 and Schedule 53 applies from 31 October 2011
SAM20010 Assessments within SA: discovery assessment - subject updated to mention TMA 1970 S86 applied to 30 October 2011 and FA2009 S101 and Schedule 53 applies from 31 October 2011
SAM20020 Assessments within SA: self employment - adjustment to years prior to cessation - Note 2 updated to mention FA2009 S101 and Schedule 53
SAM20030 Assessments within SA: capital gains - withdrawal of roll-over relief - Note 2 updated to mention FA2009 SA101 and Schedule 53 applies from 31 October 2011
SAM20040 Assessments within SA: recovery of over-repayment of tax - Note 2 updated to mention FA2009 SA101 and Schedule 53 applies from 31 October 2011
SAM20050 Assessments within SA: pensions etc taxable on the amount accruing in the year (‘accruals basis’) - Note 3 updated to mention FA2009 SA101 and Schedule 53 applies from 31 October 2011
SAM20061 Assessments within SA: making an assessment (Action Guide) - step 13 amended to include mention that FA2009 SA101 and Schedule 53 applies from 31 October 2011
SAM20070 Assessments within SA: relevant dates for section 86 interest purposes amended to ‘Assessments within SA: relevant dates for section 101, FA2009 interest purposes’ and subject updated to include reference to section 101, FA2009 from 31 October 2011
SAM20110 Assessments within SA: amending an assessment - example updated to 2012-13
SAM20120 Assessments within SA: SA assessments - examples - Subject amended to bring examples up to date and to show that TMA1970 S86 applied up to 30 October 2011 and FA2009 S101 and Schedule 53 applies from 31 October 2011

Compliance

SAM31020 Enquiry work: opening an enquiry - Information regarding the enquiry window updated, two new headings added for Late returns and Amendments, and examples updated
   

Interest, penalties and surcharge

SAM61062 Penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide) - step 10 updated to amend letter SA635 to SA636
   
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - text under heading ‘Events impacting late filing penalties’ to say that the penalty will be reduced straight away

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record -criteria amended to remove reduced age allowance cases.
   
SAM101096 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) (Action Guide) - Note at step 3 updated
SAM105050 Agent record: output to agents -Note under entry for Notice of Surcharge corrected to show late payment penalties

Repayments

SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Steps 47, 49 and 50 amended to correct the reference to referring to DMB in non-deceased cases
   
SAM114045 Claims made outside a return: claims: overpayment relief - heading added for where the claim is for someone who is, or was, a student loan borrower

Returns

SAM120040 Return issue: issuing returns other than at annual bulk issue - Information under Categories heading updated for early settlement returns in respect of emigration
   
SAM121260 Individuals returns: unsatisfactory individuals returns - Section under heading Out of Date cases updated
SAM121270 Individuals returns: bankruptcy cases - Guidance under heading ‘When to use function Capture Return’ updated to include additional scenario and, under the next heading, the first scenario has been updated, a second one added and the Note deleted
SAM121610 Individuals returns: student loan cases - Updated to remove reference to page numbers
SAM124061 View and amend return: dealing with taxpayer amendments (Action Guide menu) - entry for SAM124065 deleted
SAM124130 View and amend return: student loan discrepancies - text updated to show the four different student loan indicators and the final Note has been amended
SAM125001 Returns works lists: introduction - reference to the additional information worklist removed
SAM125061 Returns work lists: w025 fully captured / unlogged return (Action Guide) - step 2 updated to add an instruction to check SA Notes for the reason the return was unlogged
SAM125101 W016 manual issue of return: manual return signal (Action Guide) - steps 7 and 8 amended to include an instruction to extend the filing period, issue SEES letter SA785 and make an SA Note of actions taken
SAM127030 Returns processed at HMRC Netherton: HMRC Netherton: return indicates capital gains form completed - Incorrect reference to box number 1.5 amended to box 7.4

Transfer of liability

SAM141045 Transfer from SA to PAYE: Coding out small debts - first paragraph below heading ‘Create Return Charge’ amended to say the coded out small debt field is populated after the end of the tax year