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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 March 2015 (see the update index for all updates)

Page  Details of update 

Amend Payment

SAM1051 Claim to adjust payments on account: processing a claim to adjust PoA (Action Guide) - step 5 updated in respect of SA Note

Appeals, postponements and reviews

SAM10084 Appeals: late filing and payment penalties for tax years 2010-11 onwards (Action Guide) - Action guide updated to remove BF period from Step 6 and step 7 deleted

Interest penalties and surcharge

SAM61310 Penalties: appeals against late payment penalties - Note 3 updated


SAM100210 Set up taxpayer record: set up capacities - Subject updated to state only one capacity can be set on the record


SAM110125 Issue repayment: ‘no repayment’ signal - additional entry made under the heading Reasons for setting the signal