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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 04 October 2013 (see the update index for all updates)

Page Details of update
SAM002 (HMRC Intranet only) Forms Index - New entry added for letter SA113 - Letter to SA (PAYE) Higher Income taxpayers to advise them of taxation changes in respect of Child benefit. New entry added for SEES letter SA676

Appeals, postponements and reviews

SAM10084 Appeals: late filing and payment penalties for tax years 2010-2011 onwards (Action Guide) - step 3 amended to refer to guidance for Casework and Litigation Queries

Permanent cessation

SAM90010 Permanent cessation: deceased cases - update made under heading ‘Updating the record’ to remove the instruction to inhibit the Exit letter, update made under heading ‘Review of completed form R27’ to remove the entry for where the deceased was a director. Heading ‘Submission to Technical Officer’ amended to ‘Consideration for submission to Technical Officer’ and following text updated and first action under step 1 under heading ‘Deceased signal set in error’ amended


SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - amendment made to fourth item under heading ‘Other circumstances’ to clarify that cases where personal allowances do not exceed state pension and there is no PAYE source do satisfy SA criteria. Also amendment made to remove Venture Capital Trust claims from the criteria for an SA record in NPS cases, as NPS can now deal with those claims
SAM101105 Maintain taxpayer record: SA mixed records - Text under heading ‘Warning signs of a possible mixed record’ updated
SAM103022 Movement of taxpayer records: transfer of CPR record - action in CPR team (Action Guide) - step 7 updated to consider if any records need to be retained


SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - steps 19 and 20 updated in respect of repayment requests to be dealt with by the Welsh Language Unit, Also steps 44 amended to refer to function View Statement instead of function View payment details and step45 amended to consider the issue of SEES letter SA676


SAM121100 Individuals returns: contents - entry for SAM121160 and SAM121161 - Arrears of pension amended to include ‘and pay’
SAM121160 Individuals returns: arrears of pension - title amended to include ‘and pay’, new Note 3 added and text under heading ‘Background’ and ‘SA Cases’ updated
SAM121161 Individuals returns: arrears of pension (Action Guide) - Title updated to include ‘and pay’ and step 7 updated to include reference to EIM42290
SAM124071 View and amend return: taxpayer amendments (individuals and partnerships): basic action (Action Guide) - step 13 deleted as action guide referred to has been deleted and later steps renumbered
SAM125101 Returns work lists: w016 manual issue of return: manual return signal (Action Guide) - Steps 7, 14, 15, 21, 28 and 34 amended to state that the record can be noted that a return is to be issued manually on 6 April, up to 56 days beforehand
SAM125120 Returns work lists: w037 reduction of amount coded out - link added to SAM71154 for instructions for worklist entries