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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 4 July 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
   

Amend Payment

SAM3020 Trace payment: refer tracing enquiry to banking operations - link made to missing payments helpcard
   

Manage work

SAM70000 Customer service: contents - Entry for SAM70070 amended from Enquiry Centres to Needs Enhanced Support service
   
SAM70001 Customer service: introduction - reference to obtaining copies of Your Charter from HMRC Enquiry Centres deleted as the Enquiry Centres have been closed
SAM70010 Customer service: advice regarding forms P60 and P11D - text updated to remove ‘from 1996-97’ at the beginning of the second paragraph
SAM70070 Customer service: enquiry centres - Title amended to read customer service: Needs Enhanced Support service and subject updated to remove reference to Enquiry Centres and to explain about the new service
SAM70080 Customer service: help with self calculation after 31 October - Text under the sub heading ‘Penalty capping’ has been updated. Text under the sub heading ‘Customers seeking help’ amended to remove reference to HMRC Enquiry Centres. Text under sub heading ‘Query about amount payable on 31 January’ amended to remove reference to surcharge
SAM70100 Customer service: online filing - dealing with enquiries - reference to ‘local HMRC office’ removed
SAM70130 Customer service: SA business user support mailbox and other communication channels - text updated to reflect change in security markings. Under sub heading ‘Queries regarding previously published Newsboards’, the text has been updated to confirm that an archive of newsboards older than 12 months is no longer kept.

Permanent cessation

SAM90010 Permanent cessation: deceased cases - Subject updated under sub heading ‘Updating the record’ in respect of No Net liability cases, under sub heading ‘Deceased customers with NPS records’, confirmation given that the exit letter need not be inhibited, under sub heading ‘Issue of R27 or Tax return for the year of death’ text amended to remove reference to W016 manual issue of return worklist and under sub heading ‘Late filing penalties’ reference to the ‘No SA Criteria’ indicator removed
   

Records

SAM100131 Set up taxpayer record: notification on form SA1 - reference to Enquiry Centres removed
   
SAM101106 Maintain taxpayer record: SA mixed records (Action Guide) - M1 referral form updated
SAM106020 Bankruptcy: bankruptcy: administration completed - slight formatting amendment to the heading
SAM106030 Bankruptcy: bankruptcy: taxpayer records - slight formatting amendment to the heading
SAM106031 Bankruptcy: bankruptcy: taxpayer records (Action Guide menu) - slight formatting amendment to the heading
SAM106032 Bankruptcy cases: bankruptcy: existing SA record with linked PAYE record (Action Guide) - slight formatting amendment to the heading

Returns

SAM120500 Filing paper returns: 31 October deadline: contents - entry for SAM120570 amended to delete the reference to Enquiry Centres
   
SAM120501 Filing paper returns: 31 October deadline: introduction - reference to Enquiry centres deleted
SAM120570 Filing paper returns: 31 October deadline: tax returns received by enquiry centres not attached to a processing office - title amended to read ‘tax returns received by offices not attached to a processing office’ and reference to Enquiry centres deleted
SAM120600 Filing paper returns: 31 October deadline: logging returns in Leicester - reference to Enquiry centres deleted
SAM120610 Filing paper returns: 31 October deadline: advice for SA processing office on dealing with unsolicited returns received with payments - reference to Enquiry Centres deleted
SAM120630 Filing paper returns: 31 October deadline: receipt of returns by security guards - reference to Enquiry Centre deleted
SAM121001 Individuals returns: introduction - mention of Coding Integrity Check removed
SAM121010 Individuals returns: acknowledging returns: individuals - text referring to Enquiry centres, when Agents submit returns by hand and ‘Sealed envelopes’ deleted
SAM121030 Individuals returns: logging individuals’ returns - reference to Enquiry Centres deleted
SAM121271 Individuals returns: bankruptcy cases (Action Guide) - step 9 updated to remove mention of the Coding Integrity Check and steps 12 and 13 deleted. Following steps renumbered, and reference to Action Guides 5 and 7 deleted
SAM121420 Individuals returns: computer calculation is incorrect: creating a return charge - reference to mandatory review signal removed
SAM121421 Individuals returns: computer calculation is incorrect: creating a return charge (Action Guide) - steps 7 and 11 deleted and later steps renumbered and reference to Action Guides 5 and 7 deleted
SAM121541 Individuals returns: repairing returns after 31 December: individuals (Action Guide) - steps 23, 38 and 39 deleted and following steps renumbered and reference to Action Guides 5 and 7 deleted
SAM122020 Partnership returns: logging partnership returns - reference to Enquiry Centres deleted
SAM124000 View and amend return: contents - entries for SAM124010 and SAM124011 deleted as subjects now deleted
SAM124001 View and amend return: introduction - reference to Coding Integrity Check removed
SAM124010 View and amend return: amended returns and the coding (integrity) check - subject deleted as now obsolete
SAM124011 View and amend return: amended returns and the coding (integrity) check (Action Guide) - subject deleted as now obsolete
SAM124021 View and amend return: amended returns where allowances transferred to spouse or civil partner (Action Guide) - steps 10 and 11 regarding Mandatory Review signals deleted and reference to Action Guides 5 and 7 deleted
SAM124063 View and amend return: repairs to amended returns after 31 December (individuals) (Action Guide) - steps 18, 21, 22, 34, 36 and 37 deleted and following steps renumbered and reference to Action Guides 5 and 7 deleted
SAM124064 View and amend return: return amendments: bankruptcy cases (Action Guide) - steps 12 and 13 deleted and following steps renumbered and reference to Action Guides 5 and 7 deleted
SAM124066 View and amend return: return amendments: computer calculation is incorrect (Action Guide) - steps 10 and 11 deleted and reference to Action Guides 5 and 7 deleted
SAM124068 Return amendments: last year SA return required signal already set (Action Guide) - step 7 regarding Coding Integrity Check deleted and later steps renumbered
SAM124069 View and amend return: return amendments: pension scheme tax return (Action Guide) - step 9 deleted and later steps renumbered
SAM124080 View and amend return: filing returns electronically and function amend return - reference to Coding Integrity Check deleted
SAM124060 View and amend return: the amend return function - reference to Coding Integrity Check deleted
SAM125020 Returns work lists: w053 daily returns review: electronic return cases - Subject updated to explain that this is an historical list
SAM125030 Returns work lists: W053 daily returns review: INT / ADC / PAYE CIC - reference to SAM121690 deleted as subject now obsolete and reference to Additional Information worklists also deleted
SAM125051 Returns work lists: w024 duplicate return logged ….. (Action Guide) - Mailbox address updated
SAM125031 Returns work lists: w042 returns not captured (Action Guide) reference to Coding Integrity Check deleted at step 3 and step 8 deleted and later step renumbered

Statements

SAM131001 Statement issue: introduction - subject updated to make the triggers for the issue of a statement clearer and to remove out of date information  
     
SAM131026 Statement issue: qualifying financial transactions -subject updated to show which financial transactions prompt the issue of a periodic or standard statement  
SAM131100 Statement issue: statement issue: selection process - reference to SAM131024 removed as subject obsolete  
SAM131110 Statement issue: statement type: changing the full or simple signal - reference to SAM131024 removed as subject obsolete