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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 05 December 2014 (see the update index for all updates)

Page Details of update
   

Permanent cessation

SAM90010 Permanent cessation: deceased cases - Under sub heading ‘Tell Us Once and W016 process’ the link to SAM71094 has been repaired
   

Repayments

SAM110031 Issue repayment: BACS rejection notified by HMRC Finance (Action Guide) - link to template at Step 3 updated
   
SAM110122 Issue repayment: missing BACS repayment (Action Guide) - link to template at Step 3 updated
SAM110130 Issue repayment: nominations and deeds / letters of assignment - subject updated to confirm that signatures from both parties is required when revoking an assignment

Returns

SAM120040 Return issue: issuing returns other than at annual bulk issue - Under heading Categories, Note 3 updated in respect of last issue date for 10/11 returns and Note 4 deleted. Tax year in example amended and reference to the manual issue of out of date years removed. Link to National Archives updated.
   
SAM120041 Return issue: issuing returns other than at annual bulk issue (Action Guide) - Steps 1 and 2 updated and step 5 deleted. Later steps renumbered
SAM120116 Return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) - Note under Step 2 amended in respect of coding out debt
SAM120501 Filing paper returns: 31 October deadline: introduction - subject amended to refer to returns being delivered to postboxes and reference to being ‘handed in’ deleted
SAM120530 Filing paper returns: 31 October deadline: late filed paper returns and subsequent penalties when filed online - reference to ‘red spot procedure’ deleted
SAM120560 Filing paper returns: 31 October deadline: SA302 message - subject updated to confirm message which currently appears on Sa302
SAM120570 Filing paper returns: 31 October deadline: tax returns received by offices not attached to a processing office - subject updated to include reference to letterboxes and remove reference to being ‘handed in’.
SAM120600 Filing paper returns: 31 October deadline: logging returns in Leicester - subject updated to refer to letterboxes of unsupported offices
SAM120650 Filing paper returns: 31 October deadline: receipt dates and the issue of penalties - explanation - reference to ‘by hand’ removed and replaced with ‘in person’
SAM121070 Individual returns: return receipt (individual): responsible office elsewhere - link to SA Away return helpcards repaired
SAM121071 Individuals returns: return receipt (individual): responsible office elsewhere (Action Guide) - link to SA Away return helpcards repaired
SAM121080 Individuals returns: returns for out of date years: individuals - Subject updated in relation to outgoing tax year. Table A deleted as no longer applicable. Old Table B renamed and updated. Old Notes 2 and 4 under Example 4 deleted as out of date
SAM121311 Individuals returns: capture of returns issued in error (Action Guide) - Note under Step 1 amended in respect of coding out debt

Transfer of liability

SAM141000 Transfer from SA to PAYE: contents - entry for SAM141045 amended
   
SAM141045 Transfer from SA to PAYE: Coding out small debts - Title amended and text updated in relation to coding out of debts