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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 6 December 2013 (see the update index for all updates)

 

Manage work

SAM70130 Customer service: SA Business User Support mailbox and other communication channels - Business User Support mailbox address updated to show amended title BusinessUserSupport, SA (PTCPP) mailbox
   
SAM70140 Customer service: SA helpline - SA Helpline number corrected from 03000 to 0300

Permanent cessation

SAM90010 Permanent cessation: deceased cases - text under the heading amended to include actions for underpayments coded in the year after death and under heading ‘Updating the record’, when to use TBS or NPS to update the records
   

Records

SAM101000 Maintain taxpayer record: contents - entries for SAM101095 and SAM101096 deleted
   
SAM101001 Maintain taxpayer record: introduction - Text under heading ‘Taxpayer name details’ amended to mention using NPS for NPS records
SAM101090 Maintain taxpayer record: dormant records - reference to deleted subject at SAM101095 amended to refer to amended guidance at SAM101092 and new guidance at SAM120120 onwards
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - subject amended to show actions for updating the record only. Actions concerning the ‘Returns’ subject have been moved to new subject SAM120115 onwards
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - subject amended to deal with reactivating the record only and the actions concerning ‘Returns’ have been moved to new subject SAM120120 onwards
SAM101095 Maintain taxpayer records: reactivating an SA year (for tax years 2010-2011 onwards) - Subject deleted as guidance has been moved to SAM120120 onwards
SAM101096 Maintain taxpayer record: reactivating an SA year (for tax years 2010-2011 onwards) (Action Guide) - Subject deleted as guidance has been moved to SAM120120 onwards
SAM101140 Maintain taxpayer record: inhibit auto closure signal - circumstances where the Automatic Closure Inhibited signal should be set have been amended in respect of where State pension exceeds Personal allowances and the entry regarding Directors has been deleted
SAM101270 Maintain taxpayer record: maintaining addresses - text under ‘Amending an address’ amended to mention using NPS if an NPS record is held

Repayments

SAM110130 Issue repayment: nominations and deeds/letters of assignment - mailbox address updated
   
SAM114045 Claims made outside a return: claims: overpayment relief - Text under heading ‘ Later or invalid claims’ amended in relation to Overpayment relief claims

Returns

SAM120000 Return issue: contents - updated to include entries for new subjects SAM120115, SAM120116, SAM120120, SAM120121 and SAM120122
   
SAM120001 Return issue: introduction - subject amended to refer to form SA316 in new SA cases and the SA316 Inhibition signal
SAM120010 Return issue: automatic annual bulk issue - subject updated to advise whether a SA316, or a paper return, will be issued in new SA and reactivated SA cases
SAM120020 Return issue: criteria for issue of short tax return - new entry made for foster carers, or shared life carers, and Property Income Distributions or Property Authorised Investment Funds
SAM120040 Return issue: issuing returns other than at annual bulk issue - New sub heading added for ‘Inhibit SA316 signal’ to explain about the signal and to refer to the action guide at SAM120041
SAM120041 Issuing returns other than at annual bulk issue (Action Guide) - new steps 7-12 added to advise how to set the ‘Inhibit SA316’ signal and issue a paper return
SAM120090 Return issue: requesting automatic issue of returns after ITAR - subject updated to explain what will be issued when using Record Return Request
SAM120091 Return issue: requesting automatic issue of returns after ITAR (Action Guide) - Additional ‘Note’ added to refer to SAM120010 and SAM120040 to explain what will be issued when using Record Return Request
SAM120115 Return issue: withdrawing a notice to file - new subject added to explain the new legislation governing 2012-13 onwards
SAM120116 Return issue: withdrawing a Notice to file for tax years 2010-11 onwards (Action guide) - new Action Guide for action to take where a return has been issued incorrectly, or is no longer required, and is still outstanding on the record
SAM120120 Returns: returns issue: reactivating an SA year (for tax years 2010-11 onwards) - new subject added to explain how an SA year is reactivated for 2010-11 onwards
SAM120121 Returns: returns issue: reactivating an SA year (for tax years 2010-11 and 2011-12) (Action Guide) - new Action Guide to advise how to reactivate an SA record for 2010-11 and/or 2011-12
SAM120122 Returns: returns issue: reactivating an SA year (for tax years 2012-13 onwards) (Action Guide) - new Action Guide to advise how to reactivate an SA record for 2012-2013 onwards
SAM121140 Individuals returns: unsolicited returns: individuals - Address to send the stencil to has been amended and the attachment has also been updated to show the new address
SAM121141 Individuals returns: unsolicited returns: individuals (Action Guide) - Address to send the stencil to has been amended at steps 6 and 11 and the attachment also been updated to show the amended address
SAM121620 Individuals returns: tax equalised employees - the reference to Manchester EXPAT team has been replaced by Personal Tax International (PTI) Manchester
SAM125051 Returns work lists: w024 duplicate return logged (Action Guide) - step 10 updated to refer to SAM120121 ‘Reactivating an SA Year’ Action Guide

Transfer of liability

SAM140000 Transfer from PAYE to SA: contents - entry for SAM140021 amended from ‘One year only PAYE cases’ to ‘One or more tax year PAYE cases’
   
SAM140001 Transfer from PAYE to SA: introduction: - Amount of underpayment increased to £3000 from £2000 and referral to SAM140021 included for more information where the underpayment cannot be collected through the code
SAM140010 Transfer from PAYE to SA: non-SA stranded underpayments - subject updated to refer to more than one year and to refer to further information at SAM140021
SAM140020 Transfer from PAYE to SA: one year only PAYE cases - PAYE underpayment figure amended from £2000 to £3000
SAM140021 Transfer from PAYE to SA: one year only PAYE cases (Action Guide) - title amended to ‘One or more tax year PAYE cases (Action Guide)’ and Action Guide updated to include a note concerning setting the ‘FRY’ signal and that one or more returns may need to be issued
SAM140030 Transfer from PAYE to SA: SA stranded underpayments - Year of example updated and box number for Short Return updated
SAM141030 Transfer from SA to PAYE: transfer of reduced balancing payment to PAYE - reference to W027 correct to show W037