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HMRC internal manual

Self Assessment Manual

Self Assessment Manual: recent changes

Below are details of the amendments that were published on 1 August 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

Permanent cessation

SAM90010 Permanent cessation: deceased cases - Text under heading late filing penalties to remove instructions relating to out of date years


SAM101001 Maintain taxpayer record: introduction - Text under Taxpayer address details amended to refer to SAM101030 in respect of amending and address


SAM110041 Issue repayment: cancellation of a repayment (Action Guide) - telephone number amended
SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - step 7 updated to refer to later steps and step 8 updated in respect of PCA signal


SAM121405 Individuals returns: claim to relief for SEIS (seed enterprise investment scheme) - reference to the return box 11 on page Ai2 amended to show Box 10
SAM122210 Partnership returns: partnership cessation - subject updated to remove the reference to worklist W051 which has been decommissioned
SAM124063 View and amend return: repairs to amended returns after 31 December (individuals) (Action Guide) - step 20 corrected to show 5 not 7.
SAM124069 View and amend return: return amendments: pension scheme tax return (Action Guide) - Amount amended from £200 to £800 in heading for steps 13 to 18