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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 5 September 2014 (see the update index for all updates)

Page Details of update
   

Appeals, postponements and reviews

SAM10020 Appeals: what constitutes a valid appeal? - Note added about faxed appeals. 
   

Permanent cessation

SAM90010 Permanent cessation: deceased cases - Reference to form 980 deleted and replaced with TRUSTREF2 form. Special cases guidance up dated to refer to High Net Worth Unit Birmingham instead of Edinburgh. Action guide for Deceased signal set in error updated to include new step 2 to consider issue of return and reinstating penalties.
   

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - entry regarding foreign income of less than £300 amended to clarify meaning.
   
SAM100060 Set up taxpayer record: criteria for an SA record - entry regarding foreign income of less than £300 amended to clarify meaning.

Repayments

SAM110130 Issue repayment: nominations and deeds / letters of assignment - subject updated under sub heading ‘A valid assignment’ to include reference to how the deed is signed and to include reference to SEES letter OCA197 to return invalid documents.
   
SAM114001 Claims made outside a return: introduction - subject updated under sub heading ‘General’ to refer to 4 years following the end of the year.
SAM114080 Claims made outside a return: claims: time limits for claims and amendments to claims - subject updated in respect of carry back of PPR.

Returns

SAM122135 Partnership returns: SAI: examples of omission of particular boxes - Final ‘Effect’ box amended to remove unnecessary text.
   
SAM124080 View and amend return: filing returns electronically and function amend return - reference to returns and amendments being filed using ELS deleted as this system is no longer used.

Transfer of liability

SAM141045 Transfer from SA to PAYE: Coding out small debts - text under heading SA Tax return processing updated.
   
SAM142010 Regulations 72/81 and SA: amending tax credit - references to Box 1.11 amended to Box EMP 2.