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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 1 November 2013 (see the update index for all updates).

Page Details of update


SAM20050 Assessments within SA: pensions etc taxable on the amount accruing in the year (‘accruals basis’) - New Note 5 added

Interest, penalties and surcharge

SAM61000 Penalties: contents - entry for SAM61281 amended to read ‘Manually raising and amending a penalty (Action Guide)’
SAM61280 Penalties: clerically raising penalties for years prior to CY-4 - Signpost to SAM61281 amended to include ‘amend manual penalties’
SAM61281 Penalties: manually raising a penalty (Action Guide) - title amended to ‘Penalties: manually raising and amending a penalty (Action Guide)’ and additional steps added for instructions on how to amend a manually raised penalty
SAM61341 Penalties: control penalties- inhibiting future penalties (for tax years 2010-2011 onwards) Action Guide - action guide updated to remove [OK] and replace with [UPDATE] when amending the control penalties signal

Manage work

SAM70090 Customer service: microfiche record - Clarification given regarding what microfiche records are kept and for what years
SAM71154 Work management: W052 daily returns review - SA/PAYE auto-coding exceptions - Acronym for the auto-coding inhibited signal added (ACI) for clarification purposes

Permanent cessation

SAM90001 Permanent cessation: introduction - amendment made to indicate the manual return signal need only be set in Emigration cases
SAM90010 Permanent cessation: deceased cases: Changes made under the heading ‘Updating the record’ in respect of a deceased customer who was an agent and deceased cases - second bullet point under heading Consideration for submission to technical officer.  


SAM100140 Set up taxpayer record: partnership as partner - reference to ‘NIPG207175’ replaced with reference to ‘NIPG650000 onwards’
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - Reference to deleted subject PAYE91063 at Step 21 replaced with a reference to SPD35


SAM113001 Repayment work lists: introduction - entry for Overpayments in Closed cases - W047 updated
SAM113010 Repayment work lists: w030 inhibited automatic repayments work list - Entry for decommissioned charity code deleted
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - Note relating to repayments to Charity deleted as decommissioned from April 12. Also Step 23, under heading Deeds of Assignment corrected to refer to steps 24 and 25, step 34 under heading CIS cases corrected and steps 51 and 52 updated to refer to steps 10-12 for deceased cases
SAM113051 Repayment work lists: w029 rejected repayment work list (Action Guide) - step 8 updated to issue letter OCA97 to advise why repayment could not be made by BACS. Steps 9 and 10 removed as the facility to nominate repayments to charity was removed from April 2012. Steps 51 and 52 corrected to refer to steps 10-12 for Deceased cases


SAM120040 Return issue: issuing returns other than at annual bulk issue - new note 3 added under heading Manual Issue to advise that form SA100 can now be printed from Forms and Letters
SAM120041 Return issue: issuing returns other than at annual bulk issue (Action Guide) - step 2 updated to say that form SA100 can now be printed from Forms and Letters
SAM121268 Individual returns: auto-coding - amendment made under heading ‘Inhibit auto-coding signal’ to show that this signal is also known as the ‘Automatic Coding Inhibited’ (ACI) signal
SAM121420 Individuals returns: computer calculation is incorrect: creating a return charge - additional example added to list of situations where the automatic calculation will be incorrect
SAM121650 Individuals returns: when to use function create return charge - additional situation added where the liability should be calculated manually
SAM126090 Filing returns online: structured action requests - text under Individuals heading amended to show ACI signal not AIC signal and text under Trusts amended to remove reference to the signal which does not apply in Trust cases