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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 7 February 2014 (see the update index for all updates)

Page Details of update
   

Assessments

SAM22030 Non SA assessing: entering charges on SAFE - title of the stencil SAFE 1 (S) amended to SAFE 1 (new) and the stencil SAFE 2 (S) amended to SAFE 2 (new)
   
SAM22040 Amendments to pre-SA 1995-96 schedule D assessments - title of the stencil SAFE 1 (S) amended to SAFE 1 (new) and the stencil SAFE 2 (S) amended to SAFE 2 (new)
SAM22050 Amendments to assessments (Action Guide) - title of the stencil SAFE 1 (S) amended to SAFE 1 (new) and the stencil SAFE 2 (S) amended to SAFE 2 (new)

Manage work

SAM70030 Customer service: business by telephone - subject amended to replace Customer Contact Directorate with Personal Tax Operations
   

Permanent cessation

SAM90010 Permanent cessation: deceased cases - text under Special cases updated in respect of customers dealt with by the High Net Worth Unit
   

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - Note 5 amended to clarify that it relates to income from property
   

Repayments

SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - new step 22 introduced and following steps renumbered. New step 60 (old step 59) updated to add further information about repayments
   

Returns

SAM120041 Issuing returns other than at annual bulk issue (Action Guide)- step 2 amended to include the date of issue on the front of the return before issue  
     
SAM120050 Return issue: manual issue of returns - note added to make sure the date of issue is shown on the front of the return  
SAM120071 Return issue: new commencement cases (Action Guide) - Note 4 updated to include a note to show the date of issue on the front of the return before issue  
SAM120115 Return issue: withdrawing a notice to file - text updated to say that a notice to file cannot be withdrawn if the customer is RLS  
SAM120116 Return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) - action guide updated to say that a notice to file cannot be withdrawn if the customer is RLS  
SAM121001 Individuals returns: introduction - reference to SEES letter SA602A removed as letter now withdrawn  
SAM121180 Individuals returns: prior year adjustments: individuals returns - box numbers updated and reference to FICO and personal pensions deleted  
SAM121181 individuals returns: prior year adjustments: individuals returns (Action Guide) - box numbers updated