Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Self Assessment Manual: recent changes

Below are details of the amendments that were published on 3 January 2014 (see the update index for all updates)

Page Details of update
   
SAM002 Forms Index - APP09 deleted

Records

SAM100220 Set up taxpayer record: set up individual record - Subject updated to add that the CAAT guidance is at NIPG650000 onwards
   
SAM100230 Set up taxpayer record: set up partner - Subject updated to state that instructions that the Central Agent Authorisation team follow to set up new records is in the NIPG
SAM101093 Maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide) - step 4 amended to indicate when to set the Auto Closure Inhibit signal and steps following 6 renumbered
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - step 7 amended to show 12-weekly cycle instead of monthly cycle

Repayments

SAM112020 Recover over-repayment: over-repayments: recovery by the DRIER procedures - title of Business User Support mailbox updated
   
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - step 10 amended to show that where a repayment is under £2000 it can be repaid. If over £2000, it must be referred to the DMB team

Returns

SAM120116 Return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) - additional Note added at step 2 to advise that a warning message will be given when the ‘Create Return Charge’ screen is sent  
     
SAM121000 Individuals returns: contents - reference to SAM121081 deleted as Action Guide deleted  
SAM121080 Individuals returns: returns for out of date years: individuals - reference to the Action Guide at SAM121081 replaced with a link to SPD6 for ‘Out of time returns’  
SAM121081 Individuals returns: returns for out of date years: individuals (Action Guide) deleted as replaced by SPD 6 for ‘Out of time returns’  
SAM121140 Individuals returns: unsolicited returns: individuals - reference to Action Guide at SAM121081 removed and replaced with link to SPD 6 for ‘Out of time returns’  
SAM121141 Individuals returns: unsolicited returns: individuals (Action Guide) - reference to the Action Guide at SAM121081 deleted and replaced with a link to SPD 6 Out of time returns  
SAM121260 Individuals returns: unsatisfactory individuals returns - reference to the Action Guide at SAM121081 removed as the Action Guide has been deleted