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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 7 November 2014 (see the update index for all updates)

Page Details of update
SAM002 (HMRC Intranet only) Reference to SA342 deleted as form now obsolete

Debt and return pursuit

SAM50001 Overview: introduction - reference to the SA342 and SA352 has been removed as both forms are obsolete


SAM120120 Returns issue: reactivating an SA year (for tax years 2010-11 onwards) - subject updated to refer to the relevant form SA316 (Notice to file a return) being issued for reactivated records
SAM124140 View and amend return: subcontractors’ amended returns - updated under ‘Manual Checks’ sub heading


SAM131130 Statement issue: surcharge and penalty warning and reminder - reference to SA342 removed as form is now obsolete