Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
, see all updates

Self Assessment Manual: recent changes

Below are details of the amendments that were published on 3 October 2014 (see the update index for all updates)

Page  Details of update 
   
SAM001 Entry for Trade Classification Number (TCN) amended to reflect changes to the use of trade classification numbers.
SAM002 Forms and Letters - updated to show new letters/forms and to remove those no longer used.
SAM003 Entry for Maintain Trade under Taxpayer heading updated to reflect changes to the use of trade classification numbers.

Assessments

SAM20090 Assessments within SA: re-issuing an assessment - subject updated in respect of re-issued assessments.
   

Compliance

SAM31021 Enquiry work: opening an enquiry: using ITSA discovery records (Action Guide) - Step 1 updated to update reference to TCN.
   
SAM31052 Enquiry work: discovery: recording cases on the CQI workbench (Action Guide) - Step 1 updated to update reference to TCN.

Manage work

SAM71094 Work management: W016 manual issue of return - subject updated to advise how deceased cases will populate the list from October 2014.
   
SAM71124 Work management: W037 reduction of amount coded out - subject updated to state the circumstances where an entry will not populate the work list.
SAM71126 Work management: W038 freestanding credit review - subject updated to reflect the changes being introduced in October 2014.

Permanent cessation

SAM90001 Permanent cessation: introduction - subject updated to remove reference to forms R27 and to refer to the revised process for dealing with deceased cases.
   
SAM90010 Permanent cessation: deceased cases - subject updated to reflect the changes being introduced in October 2014.

Records

SAM100001 Set up taxpayer record: introduction - subject updated to include information on an automatic process to set up or reactivate records automatically being introduced in October 2014.
   
SAM100020 Set up taxpayer record: PAYE cases that potentially need to be brought into SA - subject updated regarding automation of setting up SA records identified from Work Management Items.
SAM100130 Set up taxpayer record: notification of new business or self employment - subject updated to refer to the automation of setting up SA records from October 2014.
SAM100131 Set up taxpayer record: notification on form SA1 - subject updated to refer to the automation of setting up SA records from October 2014.
SAM100220 Set up taxpayer record: set up individual record - last paragraph amended in respect of TCN.
SAM100290 Set up taxpayer record: view taxpayer facility - subject updated to include information where the ‘Not Responsible’ message is given.
SAM100300 Set up taxpayer record: when an SA record is required - subject updated to explain changes from October 2014 which will create or reactivate SA records automatically.
SAM101250 Maintain taxpayer record: maintain trade - entry updated to reflect changes to the use of trade classification numbers.

Repayments

SAM113011 Repayment work lists: w030 inhibited automatic repayments work list (Action Guide) - steps 53 and 55 updated to reflect Class 4 remissions from £50 to £200.
   

Returns

SAM120040 Return issue: issuing returns other than at annual bulk issue - subject updated to remove reference to form R27 and changes to the handling of deceased cases.
   
SAM120116 Return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) - step 2 updated to enhance first Note and remove the third Note and to update the Note at step 7.
SAM121080 Individuals returns: returns for out of date years: individuals - second Note updated in respect of deceased cases.
SAM124170 View and amend return: viewing and amending short tax returns - Turnover figure updated.
SAM125080 Returns work lists: w016 manual issue of return: deceased signal - subject updated to reflect the changes in populating the work list for deceased cases.
SAM125081 Returns work lists: w016 manual issue of return: deceased signal (Action Guide) - Action guide updated to reflect the changes in populating the work list for deceased cases.