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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 6 February 2015 (see the update index for all updates).

Page Details of update

Amend Payment

SAM1020 Claim to adjust payments on account: collecting payments on account - reference to SAM2000 onwards deleted

Appeals, postponements and reviews

SAM11001 Postponements: introduction - Reference made to Appeals guidance at SAM61290 and SAM10080 under heading ‘Informal standover’
SAM12020 Reviews: review decision of appeal against FAP or surcharge (Reviewers Action Guide) - Link at step 4 amended to show the link to reasonable excuse guidance at SAM10090


SAM31050 Enquiry work: discovery - reference to SAM2000 onwards deleted

Debt and return pursuit

SAM50050 Overview: enforcement - reference to SAM2000 deleted and replaced with link to ‘Claims to adjust payments on account’ at SAM1000

Interest penalties and surcharge

SAM60040 Interest: concessional dates - reference to SAM2000 and out of date years deleted


SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - first entry under ‘Other circumstances’ updated to include reference to foster carers
SAM100060 Set up taxpayer record: criteria for an SA record - entry in respect of self employment amended to include reference to foster carers


SAM110125 Issue repayment: ‘no repayment’ signal - the list for manually setting the No rept signal updated to include debts on any HOD and text under ‘Deleting the signal’ updated


SAM120550 Filing paper returns: 31 October deadline: claims for reasonable excuse - Link to Reasonable Excuse information on updated


SAM131026 Statement issue: qualifying financial transactions - Amount triggering a periodic statement amended back to £32