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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 06 June 2014 (see the update index for all updates)

 

Only actual major changes to content are listed in the table below. Other pages within this guidance may have been updated to incorporate a very minor change or to correct any spelling mistakes or broken links, or to change page presentation. You are reminded that any page printed from this guidance is uncontrolled and may not be the latest version. It is recommended you always refer to guidance online.

Page Details of update
   

Appeals, postponements and reviews

SAM11131 Postponements: student loan overpayments (Action Guide) - text updated to show that the Appeals Handler role should be used for this action at the beginning of the Action Guide
   

Payments

SAM80071 Payments overview: receive time to pay request in the processing office (Action Guide) - step 3 updated to show the new path to where the Single point of contact details are on the DMB page
   

Permanent cessation

| SAM90010 | Permanent cessation: deceased cases -
Information under the ‘Updating the record’ has been updated,
A new sub heading has been added for ‘Deceased customers with NPS records’ to give information about clearing the year using NPS instead of SA, where appropriate,
Reference to the Auto Closure inhibited signal removed
The text has been updated to make reference to SEES letter OCAD69 under the heading ‘Extending the filing period’ and
The text under the heading ‘Late filing penalties’ has been updated for years where a return is no longer required and to give information about the 2 month reminder letter | ||

Records

SAM101042 Maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return - box number amended under sub heading Core Return
   
SAM106032 Bankruptcy: existing SA record with linked PAYE record (Action Guide) - Reference to ‘Liability Unlikely’ signal removed from step 19 and replaced with ‘Manual Return’ signal and details given of the SA Note to be posted
SAM106033 Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide) - Reference to ‘Liability Unlikely’ signal removed from step 23 and replaced with ‘Manual Return’ signal and details given of the SA Note to be posted
SAM106034 Bankruptcy: SA only record with no PAYE Source (Action Guide) - Reference to ‘Liability Unlikely’ signal removed from step 12 and replaced with ‘Manual Return’ signal and details given of the SA Note to be posted

Repayments

SAM110082 Issue repayment: creating a freestanding credit (Action Guide) - Additional note added to step 4 to draw attention to consideration of who should receive the repayment
   
SAM113010 Repayment work lists: w030 inhibited automatic repayments work list - Return box numbers updated for 2013-14 and steps to follow in SAM113011 updated at Note number 4
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - New step added at

Returns

SAM121000 Individuals returns: contents - Entries for SAM121665, SAM121670, SAM121690 and SAM121601 and heading for Coding Integrity Check deleted  
     
SAM121100 Individuals returns: short tax returns - return box numbers updated  
SAM121161 Individuals returns: arrears of pension and pay (Action Guide) - Reference made at step 3 to PAYE91090 for more information  
SAM121595 Individuals returns: set mandatory review for possible enquiry signal - subject deleted  
SAM121610 Individuals returns: student loan cases - return box numbers updated to 2013-14 box numbers  
SAM121615 Individuals returns: Swiss Tax agreement - tax year rolled forward to 2013-14  
SAM121621 Individuals returns: tax equalised employees (Action Guide) - example in step 1 and 6 updated  
SAM121640 Individuals returns: unlogging captured returns - Subject amended to include how to identify if a return has been filed online using HMRC software and if so what action to take  
SAM121665 Individuals returns: PAYE subsource income dealt with elsewhere - subject deleted as now obsolete  
SAM121670 Individuals returns: reviewing signals on the PAYE record - subject deleted as now obsolete  
SAM121690 Individuals returns: the coding (integrity) check - subject deleted as now obsolete  
SAM121691 Individuals returns: the coding (integrity) check (Action Guide) - subject deleted as now obsolete