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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 06 September 2013 (see the update index for all updates)

Page Details of update
SAM001  Glossary of terms - section under Gift aid updated to remove reference to form P810 as no longer issued
SAM002 (HMRC Intranet only) Forms Index - entry for SA252 updated


SAM20061 Assessments within SA: making an assessment (Action Guide) - additional step added at step 15 in Action Guide to deal with Student Loan cases where liability has increased

Permanent cessation

SAM90000 Permanent cessation: contents - entry for SAM90011 Deceased cases Action Guide deleted
SAM90001 Permanent cessation: introduction - subject updated under the heading Early Settlement
SAM90010 Permanent cessation: deceased cases - subject rewritten to give information regarding the new process now being followed in respect of deceased cases


SAM100137 Set up taxpayer record: registration of partnerships and partners - Subject updated to include instructions for submitting spreadsheets for LLP and BVCA cases where there are missing UTR’s and a request needs to be made to obtain them
SAM101001 Maintain taxpayer record: introduction - Text under heading Capacity details up dated to say that where the PR name and address is correct unless specifically requested there is no need to change the Capacity Title
SAM101096 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) (Action Guide) - Correction made to second paragraph to replace the word ‘record’ with ‘return’
SAM101105 Maintain taxpayer record: SA mixed records - subject amended to explain what a mixed record is and how to identify one
SAM101190 Maintain taxpayer record: maintain capacities - text amended to say where the name and address of the PR is correct there is no requirement to amend the Capacity Role unless specifically requested
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - Step 6 updated to include an instruction to include the national insurance number in SA Notes
SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Step 6 updated to include an instruction to note the national insurance number and the phone number at step 30 updated to new 0300 number
SAM106034 Bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide) - step 8 updated to include an instruction to include the national insurance number


SAM113001 Repayment work lists: introduction - Subject updated in respect of Repayment Authorisers
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - New step 12 added for action t, and later o transfer record to Deceased OUID if not already theresteps renumbered, new steps 37 and 38 added in respect of Deceased cases. New step 40 amended to remove the actions which are now done by Worcester DTO and the following step (old step 38) deleted so old step 39 becomes new step 41 and an amendment made to the final Note regarding use of the form R38 (SEES tax claim)


SAM120030 Return issue: deceased cases: re-issue of return - subject amended under heading Taxpayer dies before the filing date’ to refer to guidance at SAM90010 to decide if a return is required
SAM120040 Issuing returns other than at annual bulk issue - reference to Deceased guidance at SAM90010 included under heading Manual returns
SAM120050 Return issue: manual issue of returns - additional instruction added to make a Permanent Note when issuing a return with a non-standard filing date
SAM121001 Individuals returns: introduction - Contact name for Short Returns updated
SAM121080 Individuals returns: returns for out of date years: individuals - Subject updated to say that in deceased cases a form R27 or return should not be issued for an out of date year and under the heading ‘All other cases’, example 1 updated to refer to a check that CIS deductions have been taken into account in the revenue determination
SAM121140 Individuals returns: unsolicited returns: individuals - subject updated
SAM121141 Individuals returns: unsolicited returns: individuals (Action Guide) - step 22 updated
SAM121268 Individual returns: auto-coding - Auto coding attachments updated to refer to the 2012-13 tax return
SAM124071 View and amend return: taxpayer amendments (individuals and partnerships): basic action (Action Guide) - Step 16 updated to correct a figure
SAM125101 Returns work lists: w016 manual issue of return: manual return signal (Action Guide) - steps 14 and 15 updated to include an instruction to make an SA Permanent Note of the non-standard filing date


SAM131010 Statement issue: address for statement issue - subject updated in respect of inhibiting statements where the PR’s details are not known
SAM131030 Statement issue: inhibition of statements - subject updated to refer to inhibiting statements when the PR is not know and lifting the inhibition when details have been received and recorded

Transfer of liability

SAM141001 Transfer from SA to PAYE: introduction - Amendment made to clarify the date by which a return must be processed to have an underpayment coded out
SAM141010 Transfer from SA to PAYE: automatic transfer of balancing payment to PAY - Amendment made to clarify the date by which a return must be processed to have an underpayment coded out