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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
Updated
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Self Assessment Manual: recent changes

Below are details of the amendments that were published on 3 April 2015 (see the update index for all updates)

Page  Details of update 
   
SAM002 New entry for SA4 (PR more time for a SA Return), SA251(pen) new exit letter, SA832 and SA833
SAM003 Function index updated under Work Management for new function ‘Maintain OU Delay Period’

Appeals, postponements and reviews

SAM10090 Appeals: reasonable excuse - definition of Reasonable excuse updated and references to the Compliance Handbook updated
   

Interest penalties and surcharge

SAM61240 Penalties: late filing (tax geared) penalties for 2010-11 returns onwards - Error in year corrected under heading ‘Automatic imposition’
   

Manage work

SAM71110 W030 inhibited automatic repayments - Reference to uncleared payments removed and replaced with remission
   
SAM71134 W042 returns not captured - details of new function maintain ‘OU Delay Period’ included
SAM71138 Work management: W044 over-repayments - Note added that no new cases will populate the list from 6 April 2015
SAM71144 W047 overpayments in closed cases - Note added that no new cases will populate the list from 6 April 2015
SAM71154 W052 daily returns review - SA/PAYE auto-coding exceptions - Introduction updated to include population criteria from October 14

Permanent cessation

SAM90010 Permanent cessation: deceased cases - reference to new SEES letter SA4 included under heading ‘Extending the filing period’
   

Records

SAM100050 Set up taxpayer record: criteria for a PAYE / SA record - Entry under ‘Other circumstances’ for fourth subject amended to include bracket at end of first sentence.
   
SAM101000 Maintain taxpayer record: contents - new entry for new subject at SAM101094
SAM101042 Maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return - subject updated to include reference to new letter SA251(pen) and update criteria
SAM101092 Maintain taxpayer record: dormant records: making a record dormant (Action Guide) - reference made to SAM101094 and new function Request Removal from SA which automates this action guide
SAM101094 Automation of dormant record process - new subject to describe the new function to automatically make a record dormant

Repayments

SAM110000 Issue repayment: contents - new entry added for Repay to card
   
SAM110001 Issue repayment: introduction - reference to R1002(CS) included under heading ‘Notification of a repayment’
SAM110020 Issue repayment: automatic repayments - subject updated under sub heading ‘Method of repayment’ to include reference to Repay to card
SAM110115 Issue repayment: method of repayment - new entry made for Repayment to card
SAM110116 Issue repayment: Repay to card - New subject added to give information on this subject
SAM110130 Issue repayment: nominations and deeds / letters of assignment - subject updated to refer to Repayment to card
SAM110140 Issue repayment: non-automatic repayments - new sub heading Repayment to card added and section under sub heading Repayment authorisation also updated for this subject
SAM110160 Issue repayment: overpayments in closed cases - Subject updated as no new cases are being work listed from April 15 and automated process introduced.
SAM110250 Issue repayment: structured action requests - SARs - subject updated to include information on ‘Repay to card’
SAM113010 Repayment work lists: W030 inhibited automatic repayments work list - Entry for uncleared payments and final Note deleted
SAM113011 Repayment work lists: W030 inhibited automatic repayments work list (Action Guide) - Guidance regarding Structured Action Requests moved to the beginning of the guidance at step 2. CIS cases - steps 36 to 38 removed and replaced with advisory text. Uncleared payment present steps 46 - 50 removed and renumbered to steps 44 to 47. Remission recorded steps 51- 56 removed and replaced with steps 48 - 52 and later steps in guidance renumbered. Final ‘Note’ regarding Structured Action Requests deleted as subject now removed to the beginning of the Action Guide
SAM113020 Repayment work lists: w047 overpayments in closed cases work list - Note added that no new cases will populate the list from 6 April 2015
SAM113021 Repayment work lists: w047 overpayments in closed cases work list (Action Guide) - Note added that no new cases will populate the list from 6 April 2015
SAM113030 Repayment work lists: w044 over-repayments work list - Note added that no new cases will populate the list from 6 April 2015 and subject updated with details of the change in process for dealing with such cases
SAM113031 Repayment work lists: w044 over-repayments work list (Action Guide) - Note added that no new cases will populate the list from 6 April 2015

Returns

SAM120001 Return issue: introduction - subject updated to advise the change in the issue of SA316 to previous SA100 customers
   
SAM120010 Return issue: automatic annual bulk issue - Subject updated to advise SA316 now being issued in SA100 cases where exceptions do not apply, Self employment turnover figure increased to £81,000 from £79,000, references to hmrc.gov.uk replaced with Gov.uk, the table for brief notes updated to include SA101 - Additional Information and the general subject of helpsheets updated
SAM120020 Return issue: criteria for issue of short tax return - Self employment and Land & Property turnover amounts increased to £81,000 from £79,000
SAM120041 Return issue: issuing returns other than at annual bulk issue (Action Guide) - Reference to Hmrc.gov.uk replaced with Gov.uk
SAM120070 Return issue: new commencement cases - subject updated to include SA316 (Notice to file) and Note under heading General updated to explain when the decision to send an SA200 is made
SAM120071 Return issue: new commencement cases (Action Guide) - Updated to include the issue of an SA316 for new SA cases and to update step 3
SAM120090 Return issue: requesting automatic issue of returns after ITAR - subject updated to include exceptions to issuing a SA316 (Notice to file)
SAM120091 Return issue: requesting automatic issue of returns after ITAR (Action Guide) - Subject updated to say the system will decide if a form or return will be issued
SAM120110 Return issue: the taxpayer return profile - Self employment turnover limit increased to £81,000 from £79,000 and to update the guidance regarding helpsheets
SAM120111 Return issue: the taxpayer return profile (Action Guide) - Action Guide amended to state when the ITAR run takes place
SAM120115 Return issue: withdrawing a notice to file - Subject updated to refer to new function ‘RRSA’ and the automation of dormant record process and to remove reference to the manual Action Guide
SAM120116 Return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) - Note included to draw attention to new subject SAM1010094 for new function ‘Request Removal from SA’ which automates this action guide
SAM121000 Individuals returns: contents - Contents updated at SAM121460 to amend the title
SAM121001 Individuals returns: introduction - Self employment and Land & Property turnover limit increased to £81,000 from £79,000 and year of earliest in date year updated
SAM121030 Individuals returns: logging individuals’ returns - Self employment turnover limit increased to £81,000 from £79,000
SAM121031 Individuals returns: logging individuals’ returns (Action Guide) - Self employment turnover limit increased to £81,000 from £79,000
SAM121100 Individuals returns: short tax returns - Turnover figure increased to £81,000 from £79,000
SAM121170 Individuals returns: mandatory boxes: individuals - Entry made for Box 6 on the Employment page
SAM121220 Individuals returns: SAI: completion of individual’s return - Annual turnover figure amended to £79,000 to £81,000
SAM121230 Individuals returns: subcontractor returns: individuals return review - Box numbers updated and reference t PSE signal removed
SAM121260 Individuals returns: unsatisfactory individuals returns - Self employment and Land & Property turnover amount increased to £81,000 from £79,000 and update the Capital gains Summary page bullet
SAM121261 Individuals returns: unsatisfactory individuals returns (Action Guide) - Step 2 updated to refer to Capital allowances and example at step 5 updated
SAM121268 Individual returns: auto-coding - attachments updated to 2014-15
SAM121271 Individuals returns: bankruptcy cases (Action Guide) - Box numbers amended under step 12 Action 4 transfer of surplus allowances box 15
SAM121421 Individuals returns: computer calculation is incorrect: creating a return charge (Action Guide) - Step 4 updated in respect of Share Schemes and Step 11 Action 4 and 6
SAM121440 Individuals returns: error and warning messages: individuals - return box numbers updated
SAM121460 Individuals returns: manuscript entries on substitute returns - title changed to read ‘individuals returns: manuscript entries on `identical’ 3rd party software returns’ and subject amended to remove reference to substitute returns
SAM121541 Individuals returns: repairing returns after 31 December: individuals (Action Guide) - Box numbers in Action 4 and 6 under Steps 24 and 36 updated
SAM121560 Individuals returns: rent a room for traders - subject updated
SAM122090 Partnership returns: unsolicited returns: partnerships - Example updated
SAM122130 Partnership returns: SAI: completion of partnership return - Turnover limits updated
SAM123140 Trust returns: unsolicited returns: trusts - example updated
SAM123211 Trust returns: unsatisfactory trust returns (Action Guide) - example updated
SAM124020 View and amend return: amended returns where allowances transferred to spouse or civil partner - Reference to Children’s tax credit removed
SAM124021 View and amend return: amended returns where allowances transferred to spouse or civil partner (Action Guide) - Reference to Children’s tax credit removed and box number under Action 6 under step 10 amended
SAM124060 View and amend return: dealing with taxpayer amendments - subject updated to amend TCS1 to TC1 and SA100 to SA110
SAM124063 View and amend return: repairs to amended returns after 31 December (individuals) (Action Guide) - Box numbers under Actions 4 & 6 under Steps 20 and 33 updated
SAM124064 View and amend return: return amendments: bankruptcy cases (Action Guide) - Box numbers under Action 4 and 6 under step 12 updated
SAM124081 View and amend return: filing returns electronically and function amend return (Action Guide) - Reference to TCS1 amended to TC1
SAM124090 View and amend return: provisional figures: final figures received - Box numbers updated
SAM124130 View and amend return: student loan discrepancies - Reference to box TR2 amended to TR5
SAM124140 View and amend return: subcontractors’ amended returns - Box numbers updated
SAM125130  
  Returns work lists: w042 returns not captured - subject updated to include reference to new function Maintain OU Delay Period (MODP) available to Capture Team Managers  
  SAM125160 Returns work lists: w049 short tax return rejections - Example in first Note updated and box number under second Note amended
  SAM126001 Filing returns online: introduction - reference to the earliest in-date year and online services updated
  SAM126030 Filing returns online: enquiries about returns filed online - email addresses added for Gov.uk - filing your return online and for the Online services helpdesk. Also opening times of the helpdesk updated and the fax number deleted
  SAM127001 Returns processed by HMRC Netherton: introduction - Turnover amount doe Self Employment and UK Property income amended to £81,000 from £79,000
  SAM127010 Returns processed at HMRC Netherton: HMRC Netherton: enclosures or attachments with return - Entry under CIS vouchers updated for box number
  SAM127050 Returns processed at HMRC Netherton: HMRC Netherton: returns for earlier years - example updated
  SAM127080 Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - Turnover amount for Self Employment and UK Property income amended to £81,000 from £79,000