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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 5 July 2013 (see the update index for all updates)

Page Details of update
   

Appeals, postponements and reviews

SAM10010 Appeals: who can make an appeal? - Link added to the Guidance Gateway and the relevant SPD for dealing with Appeals for Partnerships under the ‘Partnership’ heading
   

Interest, penalties and surcharge

SAM60050 Interest: amending the relevant date (RD) - subject updated under heading Revenue calculations in respect of when a return needs to be filed in a Revenue calculation case
   
SAM61250 Penalties: late payment penalties for 2010-11 returns onwards - Guidance updated in respect of amount of late payment penalties
SAM61290 Penalties: appeals against late filing penalties - Link added to the Guidance Gateway and the relevant SPD’s for dealing with Appeals under the ‘General’ sub heading
SAM61310 Penalties: appeals against late payment penalties - ‘Note’ add to Note 3 in respect of appeals where the underlying tax has been included in the tax code for collection. Also Link added to the Guidance Gateway and the relevant SPD’s for dealing with Appeals under the ‘General’ sub heading

Records

SAM101075 Maintain taxpayer record: SA exceptions from Frameworks merging process - subject updated to link to a new updated Duplicate Record review stencil
   
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - step 4 amended to refer to guidance for inhibit auto closure signal at SAM101140
SAM101140 Maintain taxpayer record: inhibit auto closure signal - subject updated to show the circumstances under which the Automatic Closure Inhibited signal should be set or removed

Repayments

SAM110000 Issue repayment: contents - titles for subjects at SAM110270 and SAM110271 amended from ‘trivial commutations’ to ‘small pension taken as a lump sum’
   
SAM110270 Issue repayment: in-year repayments- trivial commutations - title amended to read ‘in-year repayments - small pension taken as a lump sum’ and subject updated to mention changes made from April 2013 regarding the tax codes operated against new small pensions taken as a lump sum
SAM110271 Issue repayment: in-year repayments - trivial commutations - title amended to ‘issue repayment: in-year repayments - small pension taken as a lump sum (formerly known as trivial commutations) (Action Guide)’. Step 1 amended to remove the words ‘trivial commutation’ and step 4 updated at bullet points 4 and 7
SAM113021 Repayment work lists: w047 overpayments in closed cases work list (Action Guide) - step 8 updated to add further instructions for deceased cases

Returns

SAM121660 Individuals returns: earlier years adjustment (EYA) in code - first paragraph amended and a new second paragraph added to clarify that EYA cannot be coded where the case is SA for that year or any of the years covered by the claim