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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 4 April 2014 (see the update index for all updates)

Page Details of update
   
SAM002 (HMRC Intranet only) Forms Index - new entry for HS04 - Limit on Income Tax reliefs and entries for HS206, HS250, HS277 and HS279 and for SA200 CG deleted as now obsolete

Appeals, postponements and reviews

SAM10000 Appeals: contents - entry made for new subject SAM10190 Objections
   
SAM10190 Appeals, postponements and reviews: objections - new subject to advise the circumstances which must apply to enable call handlers to class an appeal as an ‘objection’

Digital services

SAM50500 Overview: contents - new subject
   
SAM50501 Introduction - new page to introduce changes HMRC are making in respect of digital output
SAM50510 Digital outputs - new page to advise what outputs will be made available digitally and when

Interest penalties and surcharge

SAM60020 Interest: enquiries about and objections to interest - text amended to clarify that the charge on which interest has been charged must be paid in full before an interest objection can be considered
   

Permanent cessation

SAM90010 Permanent cessation: deceased cases - updated to reflect that SA cases will have a return issued is all cases to settle the final years liability
   

Records

SAM101000 Maintain taxpayer record: contents - entry for SAM101300 deleted
   
SAM101090 Maintain taxpayer record: dormant records - additional information given under new heading ‘Reactivated from NPS Work items’ regarding records being automatically reactivated
SAM101300 Maintain taxpayer record: PAYE tax table failures review list (maintain) - page deleted as list no longer produced

Repayments

SAM110084 Issue repayment: W038 freestanding credit review work list (Action Guide) - Step 1 updated with an additional action
   

Returns

SAM120010 Return issue: automatic annual bulk issue - Self employment turnover figure increased to £79,000 from £77,000 and the list of brief notes made available from April 2014 expanded
   
SAM120020 Return issue: criteria for issue of short tax return - Self employment and Land & Property turnover amounts increased to £79,000 from £77,000
SAM120110 Return issue: the taxpayer return profile - Self employment turnover limit increased to £79,000 from £77,000
SAM120120 Returns issue: reactivating an SA year (for tax years 2010-11 onwards) - Note added to say that SA records may be automatically reactivated from Work Management items on NPS
SAM121001 Individuals returns: introduction - Self employment and Land & Property turnover amounts increased to £79,000 from £77,000 for SA200 limits and text referring to the Coding Integrity Check for tax returns 2008-09 and earlier deleted as no longer applicable
SAM121021 Individuals returns: manually altered earlier years returns - reference to SEES letter SA602 amended to SA604
SAM121030 Individuals returns: logging individuals’ returns - Self employment and Land & Property turnover amounts increased to £79,000 from £77,000 for SA200 limits
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - Self employment and Land & Property turnover amounts increased to £79,000 from £77,000 for SA200 limits
SAM121080 Individuals returns: returns for out of date years: individuals - Table B enhanced to include 2009-10 and 2010-11
SAM121100 Individuals returns: short tax returns - Turnover figure increased to £79,000 from £77,000
SAM121190 Individuals returns: provisional or estimated figures: individuals - Reference to the SA helpdesk removed and replaced with link to BusinessUserSupport, SA mailbox
SAM121210 Individuals returns: returns which include a PAYE source of income - text under last heading ‘PAYE source of income dealt with elsewhere’ deleted as no longer applicable
SAM121211 Individuals returns: returns which include a PAYE source of income (Action Guide) - Action guide revised to remove old steps 9 - 15 regarding Coding Integrity Check
SAM121220 Individuals returns: SAI: completion of individual’s return - Annual turnover figure amended to £79,000 from £77,000
SAM121260 Individuals returns: unsatisfactory individuals returns - Self employment turnover and Land & Property turnover amount increased to £79,000 from £77,000
SAM121268 Individual returns: auto-coding - auto coding attachments updated for 2013-14
SAM122050 Partnership returns: returns for out of date years: partnerships - Example updated
SAM122090 Partnership returns: unsolicited returns: partnerships - example at end of subject updated
SAM122120 Partnership returns: provisional or estimated figures: partnerships - the reference to the BusinessUserSupport SA mailbox has been deleted and advice given to refer the customer to the return notes
SAM122130 Partnership returns: SAI: completion of partnership return - updated to include the three line account annual turnover threshold for 2010-11 to 2013-14
SAM122161 Partnership returns: unsatisfactory partnership returns (Action Guide) - example updated
SAM123100 Trust returns: returns for out of date years: trusts - example updated
SAM123140 Trust returns: unsolicited returns: trusts - example at end of subject updated
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - Example updated
SAM123280 Trust returns: repairing returns after 31 December: trusts - example at end of subject updated
SAM126001 Filing returns online: introduction - reference to the earliest in-date year updated
SAM126030 Filing returns online: enquiries about returns filed online - details of opening hours updated
     
  SAM127001 Returns processed by HMRC Netherton: introduction - Turnover amount for Self Employment and UK Property income amended to £79,000 from £77,000
  SAM127010 Returns processed at HMRC Netherton: HMRC Netherton: enclosures or attachments with return - Box number for CIS vouchers updated
  SAM127050 Returns processed at HMRC Netherton: HMRC Netherton: returns for earlier years - example updated
  SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Turnover amount for self Employment and UK Property income amended to £79,000 from £77,000
  SAM127081 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns (Action Guide) - example updated

Statements

SAM131030 Statement issue: inhibition of statements - Instruction to inhibit statements where charge remitted under Class 4 removed