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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 7 March 2014 (see the update index for all updates)

 

Page Details of update
   

Appeals, postponements and reviews

SAM10010 Appeals: who can make an appeal? - text updated to state that appeals may be received from different nominated partners for different years depending on who was responsible for submitting that particular years returns
   
SAM10084 Appeals: late filing and payment penalties for tax years 2010-11 onwards (Action Guide) - step 6 amended to remove the action to BF for 45 days where Special reduction does not apply

Assessments

SAM20010 Assessments within SA: discovery assessment - correction made to confirm Section 29 TMA 1970 is still applicable
   
SAM22030 Non SA assessing: entering charges on SAFE - LC PGC LC Group mailbox address updated

Interest penalties and surcharge

SAM61062 Penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide) - Action guide revised in line with SPD3b to reflect the change in process where an appeal has been received but the return remains outstanding
   

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. Text under heading ‘Fiilng Online’ to refer to SEES letter SA837 to advise the PR to re enrol to file online
   

Records

SAM101001 Maintain taxpayer record: introduction - text under headings Taxpayer address details and Signals updated to include using NPS to update details where there is an NPS record
   
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - Action guide updated to include new step 9 with a new stencil and later steps renumbered. New step 14 added after new step 13 (previously step 12)
SAM101290 Maintain taxpayer record: nominated partner - text updated to state that appeals may be received from different nominated partners for different years depending on who was responsible for submitting that particular years returns

Repayments

SAM110085 Freestanding credit created manually from a brought back claim (Schedule 1B TMA 1970) - section under Repayment supplement updated to say that the projected date of repayment is usually 5 days after the date the repayment is calculated
   
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - step 22 amended to add another SA Note

Returns

SAM120040 Return issue: issuing returns other than at annual bulk issue - note 3 under heading Manual Issue amended to include SA316 (Notice to file)
   
SAM120110 Return issue: the taxpayer return profile - Subject updated to include reference to form SA316 (Notice to file) where a paper return is not necessary
SAM120116 Withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) - the second note has been deleted since the SEES letter will be populated with the issue date automatically
SAM120610 Filing paper returns: 31 October deadline: advice for SA processing office on dealing with unsolicited returns received with payments - link to banking helpcard Ba014 re-established
SAM121410 Individuals returns: composite returns for non-resident partners - the address to send composite returns to after logging has been amended
SAM122020 Partnership returns: logging partnership returns - text under heading ‘Signatures’ updated to clarify the nominated partner must be named in the partnership return