Updates: Self Assessment Manual

2024

20 February 2024 published amendments

6 February 2024 published amendments

Records: set up taxpayer record: criteria for a PAYE / SA record

Guidance updated to state 'Any expenses or professional subscriptions of more than £2500' per instructions from OE

8 January 2024 published amendments

Returns: returns work lists: w055 failed online amendments

Link to new ocelot action guide guidance added to page

2023

19 December 2023 published amendments

Functions Index

Guidance amended under subheading 'View Communication Name and Address'

Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)

Link to 'Form SA303 / claims to reduce payments on account' at step 4 amended

Forms Index

Link to SA150 created

Manage work: customer service: orderline

Second paragraph amended

Records: agent record: setting up new SA agent codes

Guidance entirely re-written

Records: SA and permanent notes: SA notes

250 amended to 1000 in the sixth and seventh paragraphs

Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)

Step 48 amended

Returns: individuals returns: arrears of pension and pay (Action Guide)

Note at Step 10 amended

27 November 2023 published amendments

Appeals, postponements and reviews: appeals: who can make an appeal?

Final paragraph amended under subheading 'Partnerships'

Assessments: stand-alone assessments: pensions taxable on the amount accruing in the year (accruals basis)

Note 3 amended

Interest, penalties and surcharge: penalties: late payment penalties for 2010-11 returns onwards

The Example under subheading 'Exceptions' amended

Manage work: work management: W059 online return rejections

Guidance under subheading 'Action to take on the work item' amended

Records: bankruptcy: voluntary arrangements

Second paragraph amended. And new third paragraph added

Repayments: issue repayment: nominations and assignments

First paragraph under subheading 'Differences between a nomination and an assignment' amended

Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures

Fourth paragraph under subheading 'Over-repayments over £50' amended

Returns: individuals returns: Swiss Tax agreement

Note added under subheading 'Background'

Returns: individuals returns: when to use function create return charge

Situation 1 amended to include 'Partnership'

Repayments: issue repayment: non-automatic repayments

New Note 2 added and Note 3 amended under subheading 'Repayments made from SA'

Repayments: issue repayment: repayment of an overpayment (Action Guide)

New fourth and fifth paragraph added under subheading 'Repayment by BACS'

Repayments: issue repayment: repayment authorisation (or cancellation)

Second bullet point under subheading 'Repayments subject to clerical supervision' amended

Returns: individuals returns: capture operators guidance - return

New note 2 added under subheading 'General points to note'

23 November 2023 published amendments

Manage work: work management: W059 online return rejections

Link replaced to WO59 rejections guidance

22 November 2023 published amendments

Manage work: work management: W059 online return rejections

Broken link to WO59 removed guidance now in ocelot. Sentence added directing manual user to taxes guidance gateway and search WO59

17 November 2023 published amendments

Forms Index

Note added to SA381

Functions Index

The 'Action' part of 'View Taxpayer Credits' amended

Amend payment: claim to adjust payments on account: overpayment and repayment

Note has been removed

Permanent cessation: permanent cessation: period of administration

'HMRC PAYE & SA, Cardiff' replaced by 'PT Operations Bereavement Team' or 'the Bereavement Team'

Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)

'tax20050' replaced by 'tax70511'

Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures (Action Guide)

Step 4 amended

Returns: return issue: introduction

Note as a new fourth paragraph added after the table

Returns: individuals returns: computer generated versions of tax returns

Amended from the top of the page up to and including subheading 'Other cases of acceptance of 'identical' computer generated returns'

Returns: individuals returns: returns for out of date years: individuals

First paragraph amended under subheading 'Return for out of date year not captured by relevant 5 April'

Returns: individuals returns: provisional or estimated figures: individuals

Second bullet point from the top of the page amended

Returns: individuals returns: unsatisfactory individuals returns

Ninth bullet point removed

Returns: individuals returns: claim to relief for EIS (enterprise investment scheme) subscriptions

Link to VCM25450 amended to VCM14130

31 October 2023 published amendments

18 September 2023 published amendments

Section 15 updated to RIS Preventative risking, Referrals (RIS)

12 September 2023 published amendments

Guidance amended under sub-heading 'View Communication Name and Address'

Final paragraph amended

Step 4 amended

Final paragraph amended

Link created in the final paragraph

Old Steps 1 and 6 removed

Page title amended

Page title amended

11 September 2023 published amendments

First paragraph amended

First paragraph amended

New final bullet points added under subheadings 'One SA record and two TBS records' and 'Two SA records and two TBS records'

Repayment supplement amended to Repayment Interest throughout the guidance

New Note added at the top of the page. And guidance amended under sub-heading 'Carry back of pension contributions'

Minor amendments to the third and fourth paragraphs

21 August 2023 published amendments

First paragraph user directed to Employment Income Manual (EIM75020 onwards)

10 August 2023 published amendments

Bullet 16 added to cover where there is an in year captured tax return on the dormant record.

Bullet 3 added to cover where there is an in year captured tax return on the dormant record

Amendment to second bullet on option 4

3 August 2023 published amendments

Amended point 4 to remove the issue of SEES letter SA633 to send a letter in bullet 1andf the opening sentence at point 4 to remove the wording 'to write to the appellant '

2 August 2023 published amendments

Referral link removed and replaced with an email link to SA mixed records (PT Operations)

5 July 2023 published amendments

SA opening hours and telephone number removed and linked to the SA: general enquires page due to the temporary closure of the SA helpine.

Removed the telephone number and linked to Self Assessment general enquires page due to the closure of the SA helpline.

4 April 2023 published amendments

Expat team changed from Manchester to Liverpool and new tel number added

3 April 2023 published amendments

Page title and address amended

Page title and address amended

Page archived

Page SAM110084 archived

1 March 2023 published amendments

Link updated

Link updated

New final paragraph added

7 February 2023 published amendments

Guidance amended throughout

5 January 2023 published amendments

Link corrected

Guidance amended

Guidance amended

New Note 3 added

Step 2 amended

New third bullet point added under subheading 'Two SA records and two TBS records'

Guidance amended

Guidance amended

Step 4 amended

Links fixed

Links fixed

Guidance amended

2022

3 November 2022 published amendments

Second to last paragraph amended

First paragraph amended

Guidance amended

25 October 2022 published amendments

Guidance amended under subheading 'Relief claimed on return'

12 October 2022 published amendments

Step 4 amended

24 August 2022 published amendments

Update to Non-postponed amount (NPA) and minor formatting update

11 August 2022 published amendments

Link created

4 August 2022 published amendments

Guidance amended under subheading 'Surcharge'

Link to page 'EM3271' changed to 'EM3200' under subheading 'Small estates'

2 August 2022 published amendments

Guidance amended

New final paragraph added

Guidance entirely amended

Link in Step 3 updated

Step 10 entirely re-written

The link in Step 7 updated

26 July 2022 published amendments

Table removed and text placed in free format and the other table reformatted

Link to HMRC incident form updated

22 July 2022 published amendments

Amendment made to the first bullet point on the page

1 June 2022 published amendments

Guidance amended

First sentence amended

5 April 2022 published amendments

Guidance amended throughout to remove the term 'deed'

'Plan 4' added to the first bullet point under the 'Background' subheading

'Plan 4' added to the guidance under subheading 'Student Loan and Postgraduate Loan Cases'

25 March 2022 published amendments

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24 March 2022 published amendments

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8 March 2022 published amendments

Guidance amended

Guidance amended under subheading 'Categories'

18 February 2022 published amendments

Two links fixed

4 January 2022 published amendments

Seventh paragraph and guidance under subheading 'Examples of what you might agree as grounds of reasonable excuse' amended

First Note amended

2021

1 December 2021 published amendments

Guidance amended - new third paragraph; and new steps 77 to 82

Two new entries added at the end of the table

Telephone number amended in the first paragraph under subheading 'SA DM contacts'

Link in the first paragraph amended

1 November 2021 published amendments

First paragraph amended

Guidance amended throughout

First paragraph amended

4 October 2021 published amendments

Within the Notes; note 4a. amended and new note 4b. added

Address updated

The guidance within Step 8 updated

1 September 2021 published amendments

Guidance amended under subheading 'A valid assignment'

Telephone numbers amended

28 July 2021 published amendments

Guidance under subheading 'Filing online' amended

Guidance amended

2 July 2021 published amendments

Link updated

Third paragraph amended

4 May 2021 published amendments

Guidance updated under subheading 'Recording additional Student/Postgraduate Loan repayments'

Guidance updated

Guidance amended

Guidance updated

6 April 2021 published amendments

Guidance amended

Guidance amended

Minor amendment

Guidance amended

Guidance amended under subheading 'Student Loan cases'

Guidance amended under subheadings 'Completion of the SA return' and 'Return discrepancies'

Guidance amended

1 March 2021 published amendments

Guidance amended

Steps 9 and 13 amended

Step 2 amended

Link in Step 4 amended

12 February 2021 published amendments

Spelling error corrected

1 February 2021 published amendments

Guidance at Step 57 amended

Guidance amended at Steps 12 and 13

Link under subheading 'Amended Tax Returns' fixed

4 January 2021 published amendments

Guidance amended under subheading 'Change to agent's name and address details'

Guidance amended

Link corrected

2020

1 December 2020 published amendments

First and fourth roles within the table under the column heading 'Action' amended

Guidance amended throughout

Link in Step 14 updated

Page archived

Page SAM120060 archived

3 November 2020 published amendments

Fourth paragraph amended. And a new fifth paragraph added

Guidance amended

Guidance amended under subheading 'Repayment requests by telephone'

The Note amended at step 1

5 October 2020 published amendments

First paragraph under subheading 'Automatic imposition' amended

Third and fourth paragraphs amended

Minor spelling changes

Step 9 amended

1 September 2020 published amendments

Steps 9 and 14 amended

6 July 2020 published amendments

Guidance updated

Guidance updated

Broken link amended

Page title amended

3 July 2020 published amendments

Typo in page title corrected

1 June 2020 published amendments

Guidance amended

28 May 2020 published amendments

Updated to include reference to the Covid-19 pandemic

4 May 2020 published amendments

Addition of ‘Check draft’

Amendment to address

6 April 2020 published amendments

Content of WO59 updated

Telephone number in fourth paragraph amended

Guidance amended

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

Updated to include postgraduate loans

5 March 2020 published amendments

Entry for form SA670 amended

2 March 2020 published amendments

WO31 Post repayment check cases entry removed

W031 Post repayment check cases entry removed

W031 Post repayment check cases entry removed

Page archived

Page SAM71112 removed

Guidance amended

Guidance amended under subheading 'Repayment authorisation (or cancellation)'

Guidance amended

Guidance amended

Page archived

Page archived

Pages SAM113040 and SAM113041 removed

14 February 2020 published amendments

Link fixed

10 February 2020 published amendments

Link fixed

Guidance amended

Link fixed

Guidance amended

Link fixed

6 January 2020 published amendments

Guidance amended

Link updated in section 6

Email address removed

2019

19 December 2019 published amendments

Guidance amended

20 November 2019 published amendments

Guidance amended throughout

Guidance amended throughout

First paragraph amended

13 November 2019 published amendments

Link in Step 6 amended

Link under the subheading 'Action to take on the work item' amended

4 November 2019 published amendments

Some links updated

Link updated

Link updated

1 October 2019 published amendments

Links added to many of the forms

Broken link fixed

Text added

Broken links fixed

Text amended

New step 6 added

30 August 2019 published amendments

Text added

Addition to lists

Telephone number amended

6 August 2019 published amendments

Links amended

Guidance and page title amended

New guidance added

New page added - SAM101390

Link added

New subheading guidance added - 'Partner disputes'

New subheading guidance added - 'Overseas partners'

New subheading guidance added - 'Alternative filing process for investment partnership returns filed after 15 March 2018'

New guidance added under 'Alternative filing process for investment partnerships from 2018-19'

Guidance and page title amended

1 July 2019 published amendments

Final paragraph amended

All guidance within subheading 'Report your gain and pay straight-away' removed

Link to 'duplicate referral form' amended

Link to 'Action Guide for cancelling a Payable Order/Repayment' in step 3 amended

Final two bullet points under subheading 'Time limits' amended

Guidance amended under subheading 'Time limits for withdrawal request'

3 June 2019 published amendments

Link updated

Guidance amended

Additional guidance added

Step 9 amended

Guidance amended

Second paragraph updated to remove the words 'or amended'

Step 11 amended

Additional guidance added

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Final sentence amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Guidance amended

Link amended

4 April 2019 published amendments

Part 6 amended with the addition of 'Welsh'

Step 7 amended

New and amended Scottish rates

Amended to include reference to Welsh

2018

14 December 2018 published amendments

Update to 'Amend Taxpayer Name and Address'

Index of worklists entries for W052,W053,W055, W056, W057, W059 and W061 updated to include titles and update hyperlinks.

Text added to check if compliance issued return and action to take.

Step 7 amended

Issue repayment: missing BACS repayment (Action Guide) - Step 8-Reference to text of letter removed and replaced with 'issue SEES letters SA820 or SA821'

Change of address for Welsh contact centre

Returns: return issue: issuing returns other than at annual bulk issue
Categories-Note SA200 should not be re issued. Instead issue form SA100
Alternative-Note SA200 should not be re issued, instead issue form SA100

Rate changes, ADC to RDC, taxpayer to customer, and contact addresses for SA returns

Rate changes, address changes, ADC to RDC, box ref 1.5 to 7.4 and taxpayer to customer

Text amended

Broken link for 'Out of Date time Action Guide' corrected

Content updated

Capture of individuals return after 31 Dec: RC cases only – guidance where coding out of the balancing charge has been requested moved to first paragraph from the end of the subject

Removed reference to S9ZB powers as this does not apply to Pay, tax, benefits FIN 1, CAL 7 and CAL 8

Under the subheading 'Information used in making a repair' - first paragraph removed as S9ZB doesn't apply to NIB, other state benefits, Class 4 exemption , CAL7, CAL8 and FIN 1

WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59, if so action the W059 first, if not the return will no longer be accessible.

WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59 if so action the W059 first, if not the return will no longer be accessible.

Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE – Note added to advise the BP cannot be reduced by direct payment in order to have the remainder coded

Amendments made to Note 1

Compliance: enquiry work: working an enquiry
As above re student loan cases
Telephone number to be marked as redacted text

New first paragraph added. And wording amended in the second paragraph

Amendment to where MA is in place

2018-19 Scottish tax band and rates added

Link added to 'duplicate referral form'

Guidance amended

3 December 2018 published amendments

Text amended

Final paragraph amended

2 November 2018 published amendments

Text removed in 'No repayment signal is set' part

5 October 2018 published amendments

Amendments to first and fourth actions

New subheading and guidance added - Report your gain and pay straight away

Step 8 amended

New guidance added after the first set of bullet points

Text removed

31 August 2018 published amendments

Text added to Step 24

1 August 2018 published amendments

Guidance amended under the 'Delay by HMRC in using information' subheading

2 July 2018 published amendments

Reference to R27 removed from the text within the 'Agents' subheading

Link to SAM20050 amended to SAM20030

Link to SAM20050 replaced by SAM20030

Address amended

6 June 2018 published amendments

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Out of date return hyperlink fixed

Taxpayer to customer, rate changes, removal of Netherton reference to EDM along with the correct address, correct box reference, and ADC to RDC

ADC to RDC

Rate changes

Taxpayer to customer and rate changes

Page title amended and references to 2008/09 removed

Taxpayer to customer, rate changes, removal of Netherton reference to EDM along with the correct address, correct box reference, and ADC to RDC

ADC to RDC

ADC to RDC, and amended return references

Taxpayer to customer and ADC to RDC

Change of address for Welsh contact centre

Change of address for Welsh contact centre

Change of address for Welsh contact centre

8 May 2018 published amendments

Duplicated sentence removed

1 May 2018 published amendments

Added 'Revenue Assessment Type' to the tables. And further changes have been made

Amended throughout

Paragraph added relating to Agents who've been invited to access their AS account

Phone numbers changed

Phone number changed

Address for Welsh contact centre changed

Under the 'Amending an address or RLS signal' subheading, new fourth bullet point added for post code to be entered in capitals

Address for Welsh Contact Centre changed

Address of Welsh contact centre changed

Address of Welsh Contact Centre changed

Address of Welsh Contact Centre changed

Address of Welsh Contact Centre changed and references to taxpayer changed to customer

Address of Welsh Contact Centre changed and reference to taxpayer changed to customer

Address of Welsh Contact Centre changed

Customer address abroad and 70 plus age bullet points removed. Sentence added which states 'Request Return will be greyed out'

Time limits updated

Address of Welsh Contact Centre changed

Address of Welsh Contact Centre changed

Address of Welsh Contact Centre changed

Guidance amended in the Revenue Assessment Type: Discovery table

5 April 2018 published amendments

Title of Contents page changed to 'Stand-alone assessments'

Title of Contents page changed to 'Stand-alone assessments'. And minor wording and format changes

Title of Contents page changed to 'Stand-alone assessments'. And minor formatting changes

Links and references to CSLM corrected

'Designatory details' changed to 'Maintain Return Summary'. And link to CSLM8575 added

The need to contact the Student Loans Unit in writing removed

New wording added where an individual has Capital Gains to pay after the annual exemption, a return should be completed

New paragraph added regarding tax years 2017-2018 onwards. And final bullet point on the page amended

Step 14 amended

Link to SA, Record Protection Team (PT Operations) mailbox amended

'Taxpayer' amended to 'Customer' throughout the guidance

New page added - CH110124

Step 57 - the word 'agent' removed because bank details should only be accepted from the customer

Short turnover limit changed from £83,000 to £85,000

Turnover limit for self-employment and, land and property changed from £83,000 to £85,000

SA103S and SA103F turnover limit changed from £83,000 to £85,000

Rent a room limit increased to £85,000

Turnover limits updated and minor changes to wording

Title amended. Turnover limit changed from £83,000 to £85,000. And major changes to scanning returns process and location

Title amended. And SA200 turnover limit changed from £83,000 to £85,000

13 March 2018 published amendments

The word 'Statutory' removed from the subheading. Guidance added to advise certain appeals can be made online or accepted over the telephone. The paragraph on faxing appeals removed

Guidance added under subheadings 'The customer did not receive the return' and 'HMRC online service does not accept the return'

Step 5 'file away papers' removed

Paragraph removed that states appeal claims cannot be accepted without a copy of the error message. Guidance added when a claim cannot be accepted and an SA note should be made explaining a claim was received and refused

2 March 2018 published amendments

Information used in making a repair amended to clarify when S9Zb applies and when to use NPS

Major amendments

Major amendments

Page title and guidance amended

Page title and guidance amended

Page title and guidance amended

Page title and guidance amended

Major amendments

Major amendments

Page title and guidance amended

Page title and guidance amended

Page title and guidance amended

Page title and guidance amended

Page title and guidance amended

Page title and guidance amended

5 February 2018 published amendments

Warning and error messages - authority to be obtained from enquiry officer

'CQI workbench' substituted with 'Caseflow/CRMM'

'CQI workbench' substituted with 'Caseflow/CRMM'

National insurance procedural guidance deleted as this is now obsolete

3rd bullet sentence 'The set-off of a CIS deduction is to be made to an earlier year's CODA liability' deleted

A new section 'Further Scottish Income Tax' added to include 2017-18 tax rates table

3 January 2018 published amendments

A valid assignment - further clarification at final bullet on what is a valid assignment

SA balancing payments and PAYE underpayments are not included in the Graduated Income Scale

Reworded to clarify expenses or professional subscriptions of £2500 or in excess as current wording led to confusion

Page archived - Guidance is now in the PAYE manual at page PAYE79031

Page archived - Guidance is now in the PAYE manual at page PAYE79031

Page archived - Guidance is now in the PAYE manual at page PAYE79031

Page archived - Guidance that was within this section (pages SAM143001, SAM143010 and SAM143011) is now in the PAYE manual at page PAYE79031

2017

7 December 2017 published amendments

Link to 'M1 referral form (Word 96KB)' amended to the correct attachment

Wording amended to clarify where evidence is required

Page amended

30 November 2017 published amendments

Reminder Note: Don’t undertake multiple write offs for the same surcharge on the same day

Revenue amendments made to self-assessment for Partial & Final Closure Notices

16 October 2017 published amendments

Remove the Paragraph ‘for outputs for tax years 2009-2010 as Microfiche is only kept for 7 years.
Last Paragraph amended to remove ‘Email Mike Avey’ and replace with Library.Mrs@HMRC.GSI.GOV.UK. Remove stencil and replace with new version.

hyperlink to stencil changed

5 October 2017 published amendments

Appeals, postponements and reviews: objections- Wording added to clarify objections only applies to CY-1 and return must have been received.

Remove reference to NIPG as this guidance/ manual no longer exists

Remove reference to NIPG as this guidance/ manual no longer exists

Remove reference to NIPG as this guidance/ manual no longer exists.

Remove reference to NIPG as this guidance/ manual no longer exists

Amended to reflect that the signal to inhibit issue of a return is now set automatically and will extend the LU year period by 5 years

Removed paragraphs @step 6, 7 and 8 and amended existing wording in these steps. Removed PAYE10300 link as no longer exists
Step 19 Paragraphs removed and existing paragraph amended.

Step 3 telephone number changed to 03000 533148

Records: maintain taxpayer record: SA duplicate records (Action Guide) (502974) added

7 September 2017 published amendments

Subject updated

Subject updated.

Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account:
Added a claim ‘can be made by telephone’ in all relevant sections of this specific guidance.

Compliance: enquiry work: enquiry window
EXAMPLE 5
A further explanation added to clarify if a return is received on a quarter date.

Returns: Individual's returns: computer generated versions of tax returns.Under heading of ‘Identical criteria’ at the last bullet point add ‘and a unique identifier ‘). Add note ‘6 ‘to the table to explain what a unique identifier should look like.

Returns: partnership returns: computer generated versions of tax returns.Under heading of ‘Identical criteria’ at the last bullet point add ‘and a unique identifier ‘).Add note ‘6 ‘to the table to explain what a unique identifier should look like.

Returns: trust returns: computer generated versions of tax returns. Under heading of ‘Identical criteria’ at the last bullet point add ‘and a unique identifier ‘). Add note ‘6 ‘to the table to explain what a unique identifier should look like.

6 September 2017 published amendments

Layout change

Layout change

Layout change

Layout change

Layout change

Layout change

Layout change

Layout change

Layout change

Layout changed

5 September 2017 published amendments

Replace all reference of ‘Netherton processing centre’ with ‘Wolverhampton Processing centre’. All work processed at Netherton will move to Wolverhampton with a controlled go live 18th September. No further changes required to this SAM guidance.

3 August 2017 published amendments

Repayments: issue repayment: introduction:
Manual Freestanding credits.
The No repayment signal is no longer automatically set when using this function.

Repayments: issue repayment: Creating a freestanding credit-Action Guide.
The No repayment signal is no longer automatically set when using this function.

1 August 2017 published amendments

Categories-Note SA200 should not be re issued. Instead issue form SA100. Alternative-Note SA200 should not be re issued, instead issue form SA100

WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59, if so action the W059 first, if not the return will no longer be accessible.

WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59 if so action the W059 first, if not the return will no longer be accessible.

12 July 2017 published amendments

Subject updated

Subject updated

6 July 2017 published amendments

‘Student Loan repayments’
As above re student loan cases and redacted tele number

Compliance: enquiry work: contract settlement
Final paragraph new text as above re student Loan cases and tele number to be redacted.

New page sam104002 added

Changes made under sections ‘General’ & ‘manual preparation’ in respect of correcting Return issue dates.

At the first hyphen add the text, select ‘ coding ‘as the reason on the E form’

‘Student Loan cases’ entry regarding using the correct student loan plan type in calculations.
Telephone number should be marked as redacted text.

‘Recording additional Student Loan repayments’ As above re student loans
Telephone number should be marked as redacted text.

Changes made to correct returns issue date and to remove the text relating to the order line and replace with the Gov .uk website.

‘Identical’ Criteria, redacted text,add’ 3rd parties cannot use the HMRC logo on their substitute forms.’
‘Identical’ means that’
Delete the word ‘logo’. Add text re 3rd Parties cannot use the HMRC logo.

computer generated versions of tax returns (amendments as above re substitute forms /HMRC Logo@ SAM121020 )

New links added for stencil

5 July 2017 published amendments

Updated sam101106c

30 June 2017 published amendments

Returns: Partnership returns: computer generated versions of tax returns (amendments as above re substitute forms /HMRC Logo@ SAM121020 )

1 June 2017 published amendments

Under the sub heading: General. Deleted first line of paragraph 1 and inserted this towards the end of paragraph and changed Daily penalties will be charged to daily penalties will ‘not’ be charged.

Under the first sub heading General delete’ Leicester claims office deal with annual claims cases (R40)’. Under the 3rd sub Heading Deceased Cases remove ‘Leicester claims office’ and replace with ‘processing office’

Please delete the number 4 from the 2nd Paragraph as below so it reads steps 1-15. 'If you want to make an SA record dormant consider steps 1 - 154 below. The guide is presented as follows’

Below Sub heading Automatic processing 3rd Bullet point change (made within last 30 days) to (made within last 14 days)

Deceased SA customers with No SA criteria - text added to check if ACI signal was set by compliance. And Period Of administration - Administration of estates address changed to Cardiff

Text added regarding compliance setting the ACI signal

Text added regarding action to take when the ACI signal is set by compliance.

5 May 2017 published amendments

New Bullet 6 to describe a new reason for work list population.

Subject updated in respect of Trusts

Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced

Duplicated text removed

removed unnecessary wording from Trusts

menu re-ordered

3 May 2017 published amendments

Individual returns: return receipt (individual): responsible office elsewhere - Subject updated to refer to MSG100850 for logging and scanning guidance

Amend Payments :claim to adjust payments on account- Processing a claim- New section inserted ‘ Digital forms’
Paper forms –new wording in respect of paper forms

changed referral method to eform in the ‘Action’ column of table for 2 scenario’s and the heading required for the eform.

Business Review Unit (BRU) - for appeals against surcharges for tax year’s 2009-10 address changed.

SA note change to’ TTP not recorded, appeal referred to DMB. Changed referral method from WAM to eform and eform headings provided. final paragraph changed referral method to eform

agent Maintainer- Address changed and removed text relating to agents based abroad.

26 April 2017 published amendments

Update menu

25 April 2017 published amendments

Set up taxpayer record: criteria for PAYE and SA record-Investment schemes and relief claimed for each item changed to £10000

Set up taxpayer record: criteria for SA record-Investment schemes and relief claimed for each item changed to £10000

Set up taxpayer record: annual claims cases and SA – Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced

Set up taxpayer record: periods of administration – subject updated to mention HMRC PAYE & SA, Cardiff and HMRC Administration of Estates, Cardiff

Set up taxpayer record: set up trade (Action Guide) - Step 1 updated

Set up taxpayer record: set up trust record – subject updated

Set up taxpayer record: when to set up a trust SA record - subject updated

Subject updated.

Maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return. Under Sub heading ‘Core return’- change of tax years to 2015/16. Changed For tax years up to 2015/16 to 2016/17.Changed 2nd bullet point from box 1 to 7.

Return issue: automatic annual bulk issue – Short turnover limit changed from £82,000 to £83,000

Individuals returns: logging individuals’ returns - turnover limit for self-employment and land and property changed from £82,000 to £83,000

Updated to remove reference to Payable Orders in respect of overpaid Student Loans. Sub heading Payable order received from the Student Loans Company amended and following text updated in respect of excess amount of Student Loan notified to HMRC

Individuals returns: logging individuals’ returns (Action Guide) - income limit for self-employment and land and property changed from £82,000 to £83,000

Individual returns: short tax returns – turnover limit changed from £82,000 to £83,000

Individuals returns: SAI: completion of individual’s return – Annual turnover figure changed from £82,000 to £83,000

Individuals returns: unsatisfactory individuals returns - SA200 turnover limit changed from £82,000 to £83,000

Title updated.

Postponements: student loan overpayments (Action Guide) – Sub heading for steps 8 – 11 and steps 8 – 11 updated in respect of excess amount of Student Loan notified to HMRC

Subject updated.

Movement of taxpayer records: SA responsible office rules - subject updated under sub heading 'Trusts'

Subject updated.

Return issue: automatic annual bulk issue - Short turnover limit changed from £82,000 to £83,000

Return issue: criteria for issue of short tax return - turnover limit for self-employment and land and property changed from £82,000 to £83,000

Return issue: the taxpayer return profile – SA103S and SA103F turnover limit changed from £82,000 to £83,000

Subject updated.

Enquiry work: opening an enquiry - Text under Student Loan Cases updated to refer to the Collection of Student Loan manual in two places

Individuals’ returns: rent a room for traders -Main Tax Return (SA100). Taxpayers gross receipts changed £4250 to £7500. Rent a room limit increased to £83,000

Partnership returns: SAI: completion of partnership return – Turnover limits updated

Returns processed by HMRC Netherton: introduction - turnover limit for self-employment and land and property changed from £82,000 to £83,000

Content updated

Returns work lists: w055 failed online amendments – added details of an additional reason for population when status is changed

Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - SA200 turnover limit changed from £82,000 to £83,000

Content deleted

New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted

Transfer from SA to PAYE: introduction – Note added to advise the BP cannot be reduced by direct payment in order to have the remainder coded

Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE – Note added to advise the BP cannot be reduced by direct payment in order to have the remainder coded

subject updated

Reference made to the Collection of Student Loan manual under sub heading Contract settlement: Student Loans

subject updated to include reference to the Collection of Student Loan Manual

contract settlement – subject updated to include references to the Collection of Student Loan Manual

13 March 2017 published amendments

Link to PT OPs Action Guide replaced

2016

23 December 2016 published amendments

New entries made for SA380 - Late filers letter and SA381 First time filers letter

Entry for TMA1970, Section 28C(5) updated to amend the number of in-date years from 5 to 3

Claim to adjust payments on account: processing a claim to adjust PoA (Action Guide) – link to PT Ops Action Guide corrected

Work management: W061 Class 2 NICS and Marriage updates –entry updated to link to PT Ops Action Guides

Set up taxpayer record: view taxpayer facility – entry for `D’ updated to link to PT Ops Action Guide and the SA Record Protection team

Maintain taxpayer record: SA mixed records (Action Guide) – step 9 updated to change the e-mail address to send the stencil to

Issue repayment: nominations and deeds / letters of assignment – subject updated to state what a valid assignment is

w030 inhibited automatic repayments work list (Action Guide)- Step 40 updated to refer to DMB – Single point of contact and remove reference to Worcester Recovery

Claims: overpayment relief – subject updated to remove reference to Partnerships and to add a Note for clarification that partnerships cannot claim Overpayment relief

Return issue: introduction – Subject updated to include details of SA380 reminder letter and SA381 first time filers letter

Return issue: issuing returns other than at annual bulk issue – Under sub heading Earlier years returns, second paragraph amended to include a reference to earlier in date years and that OTRSA cannot accept out of date years returns

Withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) – new step 3 added to include steps to close Class 2 record

Individuals returns: prior year adjustments: individuals returns – table removed and reference made to SA User page for Capture Operators Guide

Individual returns: auto-coding – Note added to advise that no auto coding updates are sent from January to 5 April each year

Returns work lists: w059 online return rejections – Subject updated to include out of date years which cannot be dealt with the same as in-date years

30 November 2016 published amendments

Filing paper returns: 31 October deadline: receipt dates and the issue of penalties - subject updated to explain when the late filing penalty will be charged

31 August 2016 published amendments

View and amend return: contents- New entry added for subject SAM124035 - Auto-correcting the SA return for Class 2 National Insurance