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HMRC internal manual

Self Assessment Manual

Updates: Self Assessment Manual

2016

published amendments

Returns: return issue: introduction
Prior to CMS conversion, previous version dated 03/04/15

published amendments

Forms Index
New entries made for R1000(CS), R1002, SA309 digital output, SA316 and SA375 and updates made to entries for SA303 and SA309A ,B, C and D
Glossary of terms
Entry for Online Services Helpdesk updated to remove all reference to ELS (Electronic Lodgement Service) and also phone numbers and opening hours updated

published amendments

Functions Index
Amend link
Remove incorrect link
Link to RRSA corrected
Link to new function
Function index updated under `Taxpayer' for a new function `Request Removal from SA'
Index of work lists
Link to Action Guide for W059 Online return rejections repaired
Forms Index
SA303 - spelling error corrected

published amendments

Appeals, postponements and reviews: appeals: reasonable excuse
Subject updated to include SA316 and digital contact under sub heading `The customer did not receive the return' and the reference to the Compliance Handbook under sub heading `Shortage of funds' amended
Appeals, postponements and reviews: appeals: who can make an appeal?
Links to the action guides for Appeals for Individuals and Partnerships repaired
Amend payment: trace payment: refer tracing enquiry to banking operations
Link to Tracing Missing Payments help card repaired
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)
Updated to show the new title of the action guide and repair the link
Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account
Information under sub heading `Valid claim received' amended to only include the need to send a SA614 where a claim has been made by phone or in writing
Amend payment: claim to adjust payments on account: receiving a claim to adjust payments on account
Link to PT OPs action guide updated
Amend payment: claim to adjust payments on account: calculation of payments on account
Subject updated to include reference to Class 2 NICS
Amend payment: claim to adjust payments on account: introduction
Subject updated to include reference to Class 2 NICS

published amendments

Manage work: work management: W061 Class 2 NICS Marriage and Scottish updates
Title correction
Manage work: work management: contents
Contents updated to include new subject SAM71165 for W061 Class 2 NICS and Marriage updates
Entry for SAM71159 amended to change title to add HMRC Corrections
List updated to include new subject at SAM71165 and amend title of W055 Failed online amendments and HMRC Corrections
Manage work: work management: W055 failed online amendments and HMRC Corrections
Frequency of review instructions amended and subject updated in respect of Class 2 NICS and Marriage allowance
Interest, penalties and surcharge: penalties: late payment penalty trigger date
Subject updated to include Class 2 NICS
Interest, penalties and surcharge: penalties: deferring a late payment penalty trigger date (Action Guide)
Step 4 updated in respect of Time To Pay actions
Interest, penalties and surcharge: penalties: effects of amendments to relevant date for interest
Subject updated to include a note about setting the CONTROL PENALTY signal
Interest, penalties and surcharge: penalties: appeals against late payment penalties
Links to the PT OPs Action guides repaired
Interest, penalties and surcharge: penalties: appeals against late filing penalties
Links to PT Ops Action guides repaired
Interest, penalties and surcharge: penalties: late payment penalties for 2010-11 returns onwards
Subject updated to include Class 2 NICS
Interest, penalties and surcharge: penalties: late filing (tax geared) penalties for 2010-11 returns onwards
Subject updated to include some guidance around Overpayment relief and the capping of the penalty
Interest, penalties and surcharge: penalties: advising and warning the taxpayer about penalties for 2010-11 returns onwards
Subject updated in respect of warning leaflets to say that SA309 paper reminders were not issued after December 2013 and to advise that the SA302 message has been updated.
Interest, penalties and surcharge: penalties: FAP: reasonable excuse appeal against (Decision Makers Action Guide)
Links to PT Ops Action Guides repaired
Digital services: introduction
Subject updated to include reference to new subject Digital outputs
Digital services - overview: contents
New subject at SAM50520 added to contents list
Digital services: General information
Title amended from Digital outputs to General information and subject updated to include information regarding online registration
Debt and return pursuit: overview: enforcement
Subject updated to include Class 4 NICS
Debt and return pursuit: overview: revenue determinations
Subject updated to include Class 4 NICS under `General' sub heading
Debt and return pursuit: overview: PCA signal
Subject updated to advise the only circumstances where the PCA signal should be set
Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide)
Step 3 updated to include links to PT Ops action guides

published amendments

Manage work: work management: W061 Class 2 NICS Marriage and Scottish updates
Link to Updating details repaired
Manage work: work management: W042 returns not captured
Frequency of review text amended to say ‘as directed’
Manage work: work management: W041 manual statement issue
Frequency of review text amended to `as directed’
Manage work: work management: W039 potential non-filers
Frequency of review text removed
Manage work: work management: W038 freestanding credit review
Frequency of review text amended to `as directed’
Manage work: work management: W037 reduction of amount coded out
Subject updated to repair link to PT Ops W037 Action Guide and Frequency of review text amended to `as directed’
Manage work: work management: W035 manual issue of review form 575
Under Frequency of review, the reference to weekly has been removed
Manage work: work management: W034 sundry charge quality check
Frequency of review text amended to show `as directed’
Manage work: work management: W033 transfer to COP security review
Frequency of review text amended to show `as directed’
Manage work: work management: W031 post repayment check cases
Frequency of review text amended to show `as directed’
Manage work: work management: W030 inhibited automatic repayments
Frequency of review amended to show `as directed’
Manage work: work management: W029 rejected repayments
Frequency of review amended to show `as directed’
Manage work: work management: W028 repayments to be authorised or cancelled
Frequency of review amended to show `as directed`
Manage work: work management: W025 fully captured/unlogged returns
Note added that worklist items were cleared automatically from March 2015 and Frequency of review text removed
Manage work: work management: W024 duplicate return logged - original already logged or captured
Frequency of review amended to show `as directed'
Manage work: work management: W018 review revenue assessments
Frequency of review amended to show `as directed'
Manage work: work management: W016 manual issue of return
Frequency of review amended to show `as directed'
Manage work: work management: W015 open appeals
Frequency of review amended to show `as directed'
Manage work: work management: W010 BF penalty for issue
Frequency of review section removed
Manage work: work management: managing work lists
Reference to frequency of review of worklists amended for Processing responsibility cases and title of W055 amended to include HMRC Corrections
Manage work: work management: management information
Subject updated to include new subject SAM71165 and amend title of W055 to `Failed online amendments and HMRC corrections'
Manage work: work management: lists in the network
Entry for SAM71159 amended to include HMRC corrections, and new entry made for new subject SAM71165 Class 2 NICS and Marriage updates

published amendments

Repayments: claims made outside a return: claims: corrections
.
Records: maintain taxpayer record: contents
Added Scottish rate of income tax

published amendments

Manage work: work management: W051 Daily returns review - ceased date set (Decommissioned April 2012)
Frequency of review information deleted
Manage work: work management: W050 CID framework rejection list
Frequency of review advice amended
Manage work: work management: W049 short tax return rejection work list
Frequency of review advice amended
Manage work: work management: W048 permanent notes review work list
Frequency of review advice removed
Manage work: work management: W047 overpayments in closed cases
Frequency of review advice removed.
Manage work: work management: W044 over-repayments
Additional information given regarding changes mad eat 6 April 2015 and the Frequency of review advice was removed.
Manage work: work management: W043 repayments for quality checks
Frequency of review updated
Index of work lists
New entry made for W061 Class 2 NICS and Marriage updates

published amendments

Returns: individuals returns: returns for out of date years: individuals
Link to PT Ops Action Guide updated

published amendments

Records: set up taxpayer record: criteria for a PAYE / SA record
Entry for Community Investment Tax Relief separated from Enterprise Inv. relief, SEED Enterprise Inv. Scheme Relief and Social Inv. Relief and separate entry made for those reliefs
Records: set up taxpayer record: PAYE cases that potentially need to be brought into SA
Links to Internal guidance repaired
Permanent cessation: permanent cessation: period of administration (Action Guide)
Reference to PCA signal removed
Permanent cessation: permanent cessation: emigration (Action Guide)
reference to the PCS signal removed and Step 7 updated in respect of Marriage allowance
Permanent cessation: permanent cessation: deceased cases
Formatting adjustments
Subject updated regarding letters and to include a check for Marriage Allowance transfer and action to take where year of death can be cleared using NPS and links under `How to issue a return’ repaired and text under `Agents’ updated
Payments: payments overview: capital gains tax: S281 TCGA 1992 (Action Guide)
Spelling error corrected
Manage work: customer service: microfiche record
Example 4 under sub heading SA371 corrected to show DPP PENAMT 900
Manage work: customer service: online services helpdesk
Helpdesk opening hours updated
Manage work: customer service: online filing - dealing with enquiries
Subject updated in respect of helpdesk opening hours and reference to hmrc website removed
Manage work: customer service: IT service centre
IT Service Centre number updated
Manage work: work management: W059 online return rejections
Frequency of review updated
Manage work: work management: W057 review FSC from return amendment
Frequency of review amended
Manage work: work management: W056 partnership online amendments
Frequency of review amended
Manage work: work management: W054 weekly returns review list
Frequency of review updated
Manage work: work management: W053 daily returns review - electronic return cases
Frequency of review updated
Returns: individuals returns: student loan cases
Amendment made regarding submissions to RIS Profile and Case Delivery
Manage work: work management: W052 daily returns review - SA/PAYE auto-coding exceptions
Frequency of review updated
Manage work: work management: W061 Class 2 NICS Marriage and Scottish updates
Reference to Standard Process Description amended

published amendments

Records: maintain taxpayer record: inhibit auto closure signal
Subject updated to advise the signal has been removed from all relevant records
Dormant records: automation of dormant record process
Amendment made to first paragraph to clarify when RRSA should be used and a new Note added to the penultimate paragraph regarding the issue of the SA832
Records: maintain taxpayer record: dormant records: re-activating a dormant record (Action Guide)
New note added to step 1 and steps 3 & 4 updated to remove reference to the Auto Closure Inhibited signal
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
Note at beginning of subject updated in respect of the RRSA function
Records: maintain taxpayer record: dormant records
Guidance updated to repair links to PT Ops Action Guides
Records: maintain taxpayer record: automatic removal of cases from SA using CY-1 return
The last paragraph which referred to setting the ACI signal to inhibit auto-closure of an SA record has been deleted
Records: set up taxpayer record: when an SA record is required
Links to Action Guides repaired
Records: set up taxpayer record: set up partner
Reference to guidance being published shortly as that guidance has been published
Records: set up taxpayer record: registration of partnerships and partners
New sub heading for Alternative filing for investment partnerships and titles for spreadsheets 1- 4 amended
Records: set up taxpayer record: criteria for an SA record
Entry for Community Investment Tax Relief, EIS, SEIS and Venture Capital Trust relief amended to say SA record only required where the relief claimed is over £5000, and Social Investment Tax Relief added

published amendments

Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account
Format changes made only.
Repayments: issue repayment: introduction
Correction made to title of R1002 form and subject updated to include that the date of change of address must be recorded
Repayments: issue repayment: PAYE repayment system
Instructions amended in respect of a PAYE cessation repayment claim
Records: bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide)
Step 4 updated to remove the instruction to set the PCA signal
Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide)
Step 9 undated to remove the instruction to set the PCA signal
Records: bankruptcy cases: bankruptcy - existing SA record with linked PAYE record (Action Guide)
Step 5 updated to remove the instruction to set the PCA signal
Records: maintain taxpayer record: maintaining addresses
Section under Postcodes updated to include making a note of the date the customer changed address
Records: maintain taxpayer record: liability unlikely
Amendment made to state that the LU signal can only be set on Trust cases from October 2015 and was removed from all Partnership and Individual records at that date
Dormant records: automation of dormant record process
Heading updated to include reference to updating the code in NPS.

published amendments

Returns: filing paper returns: 31 October deadline: contents
120515 added
SAM 120515 added
Returns: individuals returns: introduction
Turnover increased to £82,000 and earliest in-date tax year information updated

published amendments

Repayments: issue repayment: in-year repayments - small pension taken as a lump sum payment (formerly known as trivial commutations) and Flexible Pension Payments
Subject amended to include information regarding Flexible Pension Payments
Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures
Subject updated to update actions where the office does not have access to the SAFE system
Repayments: issue repayment: repayment of a payment made in error (Action Guide)
Step 3 updated to amend uncleared payment period to 14 days from 30
Repayments: issue repayment: non-automatic repayments
Subject amended under sub heading Uncleared Credits to amend 30 days to 14 days
Repayments: issue repayment: 'no repayment' signal
Subject updated in respect of setting the signal manually and the reasons for it being set
Repayments: issue repayment: missing BACS repayment (Action Guide)
Steps 4 and step7 enhanced with additional actions and uncleared credit period updated
Repayments: issue repayment: method of repayment
Limit for repayment to card amended to £98,600
Repayments: issue repayment: freestanding credit created manually from a ‘stand alone’ claim made after the time limit for amending the return (Schedule 1A TMA 1970)
Reference to further guidance being published shortly removed
Repayments: issue repayment: freestanding credits
Guidance under sub heading `Manual freestanding credits' amended to include an additional example

published amendments

Returns: individual returns: return receipt (individual): responsible office elsewhere
Link to Action Guide repaired
Link to Action Guide repaired
Returns: individuals returns: return receipt (individual): responsible office elsewhere (Action Guide)
Formatting issue corrected
Formatting amended
Link to PT Ops action guide repaired
Returns: individuals returns: logging individuals’ returns (Action Guide)
Turnover increased from £81,000 to £82,000
Returns: individuals returns: logging individuals’ returns
Subject updated to refer to return scanning and update the turnover limits, and to remove the reference to interim logging
Returns: filing paper returns: 31 October deadline: letter boxes
Subject updated with reference to closure of most office letterboxes
Returns: filing paper returns: 31 October deadline: SA302 message
Old message used up to October 2011 deleted
Returns: filing paper returns: 31 October deadline: tax returns received by HMRC offices
Title amended to read 'tax returns received by HMRC offices'
Returns: return issue: the customer return profile
Turnover increased to £82,000 and reference to HMRC website replaced with Gov.uk
Returns: return issue: pension scheme returns
Reference to Registered Pension Schemes Manual replaced with Pensions Tax Manual
Returns: return issue: new commencement cases (Action Guide)
Note added under step 1 that form SA316 is available for the last 4 in-date years for issue instead of a paper return
Returns: return issue: new commencement cases
Subject updated under sub heading General and new Note added
Returns: return issue: issuing returns other than at annual bulk issue (Action Guide)
New step 1 added., later steps renumbered. New step 6 updated and Note added to step 10
Returns: return issue: issuing returns other than at annual bulk issue
Subject updated to include reference to e-mail prompt to file, update the National Archive link, explain that an SA200 cannot be issued if the system is set to SA100, add new sub headings
Returns: return issue: criteria for issue of short tax return
Turnover increased from £81,000 to £82,000
Returns: return issue: automatic annual bulk issue
Turnover increased from £81,000 to £82,000
Returns: return issue: introduction
Subject updated to clarify that the initiative to send SA316 to paper filers was for one year only. Also updated to include information about paperless contact
Repayments: claims made outside a return: claims: made after the time limit
Sub heading for Penalties amended to Tax geared late filing penalties for 2010-2011 onwards and the following text updated
Repayments: claims made outside a return: claims: overpayment relief
Phone number for EKSLU updated
Repayments: claims made outside a return: claims: corrections
Phone number for Tax Admin Advice deleted and replaced with a link to Intranet page
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Step 9 regarding the PCA signal deleted and all later steps renumbered. Renumbered steps 10, step18 and 25 also updated
Repayments: repayment work lists: w030 inhibited automatic repayments work list
Note updated to remove reference to October 2006 and refererence to review period deleted
Repayments: issue repayment: in-year repayments - small pension taken as a lump sum (formerly known as trivial commutations) and Flexible Pension Payments (Action Guide)
Title amended an action guide updated at steps 1,2 and 4
Repayments: issue repayment: in-year repayments - small pension taken as a lump sum payment (formerly known as trivial commutations) and Flexible Pension Payments
Title updated

published amendments

Returns: returns processed by EDM scanning facility: unsatisfactory returns
The three line annual turnover threshold updated in 2 places
Returns: returns processed by EDM scanning facility: introduction
The three line account turnover threshold updated from £81,000 to £82,000
Returns: filing returns online: identifying and viewing a return filed online (Action Guide)
New note made replacing old note b and moving old note b to c
Returns: filing returns online: enquiries about returns filed online
Link to Online Service webpage on Gov.uk repaired
Returns: filing returns online: introduction
Subject updated to clarify what HMRC software covers
Returns: returns work lists: w054 weekly returns review: liability unlikely (Action Guide)
Action Guide updated at step 1 in respect of Trust cases
Returns: returns work lists: w054 weekly returns review: liability unlikely
Subject updated to say that the list will only be populated by Trust cases from October 2015
Returns: returns work lists: w025 fully captured / unlogged return (Action Guide)
Note made to advise worklist items will be cleared automatically
Returns: view and amend return: viewing and amending short tax returns
Turnover amount updated
Returns: partnership returns: SAI: completion of partnership return
Turnover amount updated for 2015-2016 to £82,000
Returns: partnership returns: unsolicited returns: partnerships
Subject updated to include information concerning the last sate for S12AC Enquiry
Returns: individuals returns: when to use function create return charge
Subject updated to include reference to Class 2 NICs and new boxes
Returns: individuals returns: unlogging captured returns
Subject updated to say that an auto SA Note is created when setting the No Repayment signal
Returns: individuals returns: pensions: unauthorised payments
Reference to Return boxes updated under sub heading `Existing SA Cases'
Returns: individuals returns: computer calculation is incorrect: creating a return charge (Action Guide)
First entry under sub heading `Situations' amended to say `In Trust cases..'
Returns: individuals returns: capture of returns issued in error (Action Guide)
Step1 updated to confirm when action should not be taken
Returns: individuals returns: capture of individuals return after 31 Dec: RC cases only
Link to attachment removed and reference made to SEES letter SA849
Returns: individuals returns: unsatisfactory individuals returns
Turnover limit amended from £81,000 to £82,000
Returns: individuals returns: SAI: completion of individual’s return
Turnover limit increased
Returns: individuals returns: unsolicited returns: individuals (Action Guide)
Link at step 10 repaired
Link to stencil at step 6 repaired
Link to PT OPs Action Guide repaired at step 3, old steps 10 and 11 removed and later steps renumbered. New step 10 amended to remove reference to HERT
Returns: individuals returns: unsolicited returns: individuals
Link to PT Ops action guide repaired, text regarding action if repayment over £500 deleted and new sub heading `Last date for S9A enquiry' added with example
Returns: individuals returns: taxpayer detail changes (Action Guide)
Step 1 amended to include using TBS to note the date the address changed
Returns: individuals returns: taxpayer detail changes
Subject updated to include reference to the date the address changed
Returns: individuals returns: short tax returns
Turnover amount amended to £82,000

published amendments

Records: set up taxpayer record: criteria for an SA record
Update made in respect of savings and investment amounts
Records: set up taxpayer record: criteria for a PAYE / SA record
Update made in respect of untaxed interest/dividends amount - new Note 4 added, later Notes renumbered. Text under `Other circumstances', 4th entry updated
Transfer of liability: transfer from SA to PAYE: Coding out debts
Note made under sub heading `Background' and Worcester DMB address changed
Transfer of liability: transfer from SA to PAYE: manual transfer of balancing payment to PAYE (Action Guide)
Note added to say that the part of the balancing payment relating to Class 2 NIC's must not be coded out
Transfer of liability: transfer from SA to PAYE: manual transfer of balancing payment to PAYE
New Note made to advise that the part of the balancing payment relating to Class 2 NICs must not be coded out
Transfer of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE
New Note 6 added to state that the Class 2 NICs part of the balancing payment will not be coded out
Transfer of liability: transfer from SA to PAYE: introduction
Subject updated to include reference to Class 4 NICs
Transfer of liability: transfer from PAYE to SA: voluntary direct payments
Link to Action Guide for WMI119 - In-year reconciliation repaired
Transfer of liability: transfer from PAYE to SA: SA stranded underpayments
Reference to the PCA signal deleted under sub heading Revenue Losses
Statements: statement issue: qualifying financial transactions
First Note amended to read `£2 or more'
Statements: statement issue: view and print SEES SA statement (Action Guide)
Note added to step 2 regarding letter

published amendments

Returns: individual returns: auto-coding
Links to auto coding attachments updated to 2015-2016

published amendments

Manage work: customer service: online filing - dealing with enquiries
E-mail address corrected

published amendments

Returns: individuals returns: when to use function create return charge
Subject updated in respect of returns for out of date years. Step 8 updated
Returns: individuals returns: returns for out of date years: individuals
Subject updated in respect of Higgs v HMRC ruling March 2015

published amendments

Returns: individuals returns: when to use function create return charge
Link updated
Returns: individual returns: auto-coding
Link updated
Link updated

published amendments

Records: set up taxpayer record: criteria for an SA record
Subject updated to separate criteria for 2015-2016, and earlier, from criteria 2016-2017 onwards
Records: set up taxpayer record: criteria for a PAYE / SA record
Guidance updated to separate 2015-2016 and earlier criteria from 2016-2017 and later criteria

published amendments

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

published amendments

Returns: individuals returns: points to consider where box TC CAL 1 or 2 differs from computer calculated amount
Title amended from box TCS 1 to show TC CAL 1/2. All references to old box numbers updated to show box CAL 1/2 on page TC1
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Subject updated at steps 21 and 40 to refer to information held on our systems

published amendments

Returns: individuals returns: points to consider where box TC CAL 1 or 2 differs from computer calculated amount
Title amended
Returns: individuals returns: unsatisfactory individuals returns
Subject updated regarding S9ZB TMA 1970 powers to amend
Returns: individuals returns: unlogging unsatisfactory individuals returns
Subject updated in respect of S9ZB TMA 1970
Returns: individuals returns: logging individuals’ returns
Subject updated regarding S9ZB powers
Returns: individuals returns: introduction
Subject updated regarding S9ZB Powers to amend

published amendments

Returns: individuals returns: repairing obvious errors: individuals
Subject updated regarding S9ZB powers
Returns: individuals returns: repairing tax calculation summary box 1 and 2
Subject updated to correct the Tax Calculation page references
Returns: individuals returns: error and warning messages: individuals
Subject updated regarding S9ZB powers
Returns: individuals returns: customer service message
Subject updated regarding S9ZB powers
Returns: individuals returns: credibility check (Action Guide)
Subject updated regarding S9ZB powers
Returns: individuals returns: credibility check
Subject updated regarding S9ZB powers

published amendments

Records: set up taxpayer record: criteria for an SA record
Under subheading `For all years' entry for untaxed income updated to add amount
Records: set up taxpayer record: criteria for a PAYE / SA record
Under sub heading `latest coding contains' untaxed interest removed from second bullet and shown separately. Sixth bullet under `Other circumstances' amended to refer to Notes 5 & 6
Returns: individuals returns: returns for out of date years: individuals
Subject updated to add that corrections under S9ZB TMA 1970 should not be made in these cases
Returns: returns work lists: w059 online return rejections
Subject updated to amend the review frequency and update the example
Returns: returns work lists: w049 short tax return rejections
Text under Credibility Check updated
Returns: view and amend return: introduction
Out of date information removed from first paragraph
Returns: individuals returns: repairing obvious errors: individuals (Action Guide)
Subject updated in respect of S9ZB powers

published amendments

Interest, penalties and surcharge: penalties: late payment penalties for 2010-11 returns onwards
First paragraph corrected to refer to late payment penalty

published amendments

Statements: statement issue: qualifying financial transactions
Subject updated to explain the changes in statement triggers and frequency
Subject updated to explain the changes in statement triggers and frequency

published amendments

Statements: statement issue: qualifying financial transactions
Subject updated to remove out of date text

published amendments

Returns: individuals returns: unsatisfactory individuals returns (Action Guide)
Steps 2,3 and 4 updated to advise what information can be used to correct a return during capture
Returns: return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
`Note' at the beginning of the subject updated and a new Note added after step 6 to make sure SAM101092 step 13 has been followed
Records: bankruptcy: bankruptcy: SA only record with no PAYE Source (Action Guide)
Step 5 amended to advise function to use to cease live capacity details
Records: set up taxpayer record: set up capacities
Example of capacities updated in first paragraph

published amendments

Returns: return issue: reactivating an SA year (for tax years 2012-13 onwards) (Action Guide)
Correction made to change reference SA822 to SA832

published amendments

Returns: returns work lists: w059 online return rejections
Returns work lists: w059 online return rejections – Clarification given regarding part captured online returns which are over 60 days old
Returns: view and amend return: contents
View and amend return: contents- New entry added for subject SAM124035 - Auto-correcting the SA return for Class 2 National Insurance
Returns: trust returns: returns for out of date years: trusts (Action Guide)
Trust returns: returns for out of date years: trusts (Action Guide) – Amendment made to the out of date time limit
Returns: individuals returns: unsatisfactory individuals returns (Action Guide)
Individuals returns: unsatisfactory individuals returns (Action Guide) – Step 5 updated to take account of where the letter can be issued in less than 7 days, to amend to 21 day period to 14 days
Returns: individuals returns: contents
Individuals returns: contents –new entry added for new subject SAM121665 - Class 2 National Insurance
Manage work: work management: W059 online return rejections
Work management: W059 online return rejections – Subject updated to refer to SAM125240
Manage work: work management: W055 failed online amendments and HMRC Corrections
Work management: W055 failed online amendments and HMRC Corrections –text under `Action to take’ updated to refer to SAM71165

published amendments

Returns: view and amend return: auto-correcting the SA return for Class 2 National Insurance
Title amended - to remove duplicate reference

published amendments

Returns: individuals returns: contents
Individuals returns: contents –new entry added for new subject SAM121665 - Class 2 National Insurance
Individuals returns: contents –new entry added for new subject SAM121665 - Class 2 National Insurance
Returns: individual returns: Class 2 National Insurance
Title updated
Title updated

published amendments

Records: set up taxpayer record: criteria for an SA record
Set up taxpayer record: criteria for an SA record – entry regarding Capital Gains updated
Records: set up taxpayer record: criteria for a PAYE / SA record
Set up taxpayer record: criteria for a PAYE / SA record - entry regarding Capital Gains updated
Appeals, postponements and reviews: appeals: reasonable excuse
Appeals: reasonable excuse – definition of reasonable excuse updated
Appeals, postponements and reviews: appeals: appeal against a late filing penalty
Appeals: appeal against a late filing penalty- amendment made in respect of an appeal is received but return not filed

published amendments

Returns: individual returns: Class 2 National Insurance
Minor format change to title

published amendments

Repayments: claims made outside a return: claims: overpayment relief
Under sub heading Form of claim, reference to legislation having to be stated has been removed

published amendments

Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
W030 inhibited automatic repayments work list (Action Guide) – Action Guide updated to include S9ZB powers to amend sent to Publishing 3/11/16
W030 inhibited automatic repayments work list (Action Guide) – Action Guide updated to include S9ZB powers to amend sent to Publishing 3/11/16

published amendments

Records: set up taxpayer record: set up individual record (Action Guide)
Broken link to SA OUID's repaired

published amendments

Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Note added at start of section 113011 - Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide).

published amendments

Repayments: issue repayment: BACS rejection notified by HMRC Finance (Action Guide)
Table reformatted - no change to content

published amendments

Returns: filing paper returns: 31 October deadline: receipt dates and the issue of penalties
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
Repayments: recover over-repayment: over-repayments: recovery by the SA system (Action Guide)
Over-repayments: recovery by the SA system (Action Guide) - New step1 added to refer to cancelling the Payable Order and all subsequent steps renumbered
Repayments: recover over-repayment: over-repayments: recovery by the SA system
Over-repayments: recovery by the SA system - subject updated to include reference to cancelling a Payable Order
Repayments: recover over-repayment: introduction
Recover over-repayment: introduction - Subject updated to remove out of date information and to refer to the Action Guide for Cancelling Payable Order
Repayments: issue repayment: repayment status
Issue repayment: repayment status - New entry added to list for status Pending
Repayments: issue repayment: non-automatic repayments
Issue repayment: non-automatic repayments - subject updated under sub heading `Repayments made from SA’ to refer to Payable orders over£150,000 and to confirm that repayments over £250,000 should not be split
Repayments: issue repayment: cancellation of a repayment (Action Guide)
Issue repayment: cancellation of a repayment (Action Guide) - guidance updated to refer to cancelling Payable orders
Interest, penalties and surcharge: interest: enquiries about and objections to interest
Interest: enquiries about and objections to interest - Guidance updated to clarify any expression of dissatisfaction, whether in writing or given verbally, can be considered an interest objections
Permanent cessation: permanent cessation: deceased cases
Small formatting change made

published amendments

Transfer of liability: transfer from SA to PAYE: manual transfer of balancing payment to PAYE (Action Guide)
Transfer from SA to PAYE: manual transfer of balancing payment to PAYE (Action Guide) – Note updated to advise that this guidance will advise how to code out the tax element of a balancing charge which includes Class 2 NIC
Transfer of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE
Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE – Note 6 updated in relation to Class 2 NIC and manually coding the tax element of a balancing charge
Returns: individuals returns: unsatisfactory individuals returns
Individuals returns: unsatisfactory individuals returns –Subject updated to take into account changes to what is considered unsatisfactory and needs to be sent back

published amendments

Repayments: issue repayment: cancelling / amending a freestanding credit (Action Guide)
Update to short title on menu.
Cancelling / amending a freestanding credit (Action Guide)- subject updated to include reference to cancelling a Payable Order
Repayments: issue repayment: freestanding credits
Issue repayment: freestanding credits - subject updated to remove reference to out of date years and to include action to take where a Payable Order has been issued

published amendments

Transfer of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE
Link made to SAM141021
Repayments: recover over-repayment: over-repayments: recovery by the SA system (Action Guide)
Formatting updates
Repayments: recover over-repayment: over-repayments: recovery by the SA system
Hyperlinks made to SAM110041 and SAM112001
Repayments: recover over-repayment: introduction
Minor formatting change
Repayments: issue repayment: non-automatic repayments
Link to SAM110142 created
Repayments: issue repayment: cancelling / amending a freestanding credit (Action Guide)
Link made to SAM110041
Repayments: issue repayment: cancellation of a repayment (Action Guide)
Link created to SAM112031 and SAM110080

published amendments

Statements: statement issue: qualifying financial transactions
Minor spelling error corrected

published amendments

Returns: returns work lists: w059 online return rejections
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
Returns: individuals returns: capture of individuals return after 31 Dec: RC cases only
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
Returns: individual returns: auto-coding
Individual returns: auto-coding – Note added to advise that no auto coding updates are sent from January to 5 April each year
Returns: individuals returns: prior year adjustments: individuals returns
Individuals returns: prior year adjustments: individuals returns – table removed and reference made to SA User page for Capture Operators Guide
Returns: return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
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
Returns: return issue: issuing returns other than at annual bulk issue
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
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
Returns: return issue: introduction
Return issue: introduction – Subject updated to include details of SA380 reminder letter and SA381 first time filers letter
Repayments: claims made outside a return: claims: overpayment relief
Claims: overpayment relief – subject updated to remove reference to Partnerships and to add a Note for clarification that partnerships cannot claim Overpayment relief
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
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
Repayments: issue repayment: nominations and deeds / letters of assignment
Issue repayment: nominations and deeds / letters of assignment – subject updated to state what a valid assignment is
Records: maintain taxpayer record: SA mixed records (Action Guide)
Maintain taxpayer record: SA mixed records (Action Guide) – step 9 updated to change the e-mail address to send the stencil to
Records: set up taxpayer record: view taxpayer facility
Set up taxpayer record: view taxpayer facility – entry for `D’ updated to link to PT Ops Action Guide and the SA Record Protection team
Manage work: work management: W061 Class 2 NICS Marriage and Scottish updates
Work management: W061 Class 2 NICS and Marriage updates –entry updated to link to PT Ops Action Guides
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)
Claim to adjust payments on account: processing a claim to adjust PoA (Action Guide) – link to PT Ops Action Guide corrected
Index of work lists
Index of worklists entries for W052,W053,W055, W056, W057, W059 and W061 updated to include titles and update hyperlinks.
Legislation Index
Entry for TMA1970, Section 28C(5) updated to amend the number of in-date years from 5 to 3
Forms Index
New entries made for SA380 - Late filers letter and SA381 First time filers letter
New entries made for SA380 - Late filers letter and SA381 First time filers letter

2017

published amendments

Returns: filing paper returns: return scanning and auto logging process
guidance updated to remove text under Freedom of Information act
Formatting change made

published amendments

Repayments: issue repayment: cancellation of a repayment (Action Guide)
Link added at step 3 to PT Ops Action Guide
Returns: return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
Spelling error corrected

published amendments

Transfer of liability: transfer from SA to PAYE: Coding out debts
Spelling error corrected

published amendments

Statements: statement issue: qualifying financial transactions
SAM131026: Statement issue: qualifying financial transactions- subject updated to remove out of date guidance on Periodic statements, to the minimum amount of charge due at which a statement will be issued and add new note about the 45 days parameter
Repayments: issue repayment: cancellation of a repayment (Action Guide)
SAM110041 - Issue repayment: cancellation of a repayment (Action Guide) Step 3 updated to include link to PT Ops Action Guide.
Contacts
SAM006 (HMRC Intranet only) - Contacts- link to Business User Support mailbox deleted and replaced with a link to further information on the SA User page.

published amendments

Returns: return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
Withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) – addition made to step 3 regarding the action to close a Class 2 record
Repayments: claims made outside a return: claims: corrections
Claims made outside a return: claims: corrections – link to TAA intranet page added
Returns: returns work lists: w016 manual issue of return: deceased signal (Action Guide)
W016 manual issue of return: deceased signal (Action Guide) - Action Guide updated under step 3 to include an added action to check SA Notes to see if the case is under enquiry before taking any further action
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
Dormant records: making a record dormant (Action Guide) - new step 14 added and later steps renumbered. Step added to include action to close Class 2 record where self employment ceased

published amendments

Appeals, postponements and reviews: appeals: what constitutes a valid appeal?
Appeals: what constitutes a valid appeal? – Update to include reference to appeals made via a personal or business tax account
Records: set up taxpayer record: criteria for a PAYE / SA record
Set up taxpayer record: criteria for a PAYE / SA record – clarified entry regarding £100k
Permanent cessation: permanent cessation: deceased cases
Permanent cessation: deceased cases – Under sub heading `Deceased SA customers with No SA Criteria’ and `with SA criteria’ notes added to check if the case is under enquiry before taking action
Transfer of liability: transfer from SA to PAYE: Coding out debts
Transfer from SA to PAYE: Coding out debts – subject updated to amend the hyperlink to the SA mailbox and under sub heading `SA DMB contacts’ to include guidance where a payment is made on the SA record
Transfer of liability: transfer from PAYE to SA: payment made on SA for balancing payments already coded in NPS (Action Guide)
Transfer from PAYE to SA: payment made on SA for balancing payments already coded in NPS (Action Guide) – Steps 1, 3 and 4 updated in relation to payments being received on SA against coded out amounts

published amendments

Digital services: digital outputs
Digital outputs – Correction made to say re-issued paper forms SA316 are reissued as Not Failure to Notify cases

published amendments

Manage work: work management: W061 Class 2 NICS Marriage and Scottish updates
Link amended

published amendments

Returns: individuals returns: returns for out of date years: individuals
Link to PT OPs Action Guide replaced

published amendments

Returns: individuals returns: returns for out of date years: individuals
Republish
republishing page
republishing page
republishing page

published amendments

Compliance: enquiry work: contract settlement
contract settlement – subject updated to include references to the Collection of Student Loan Manual
Returns: returns work lists: contents
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
Compliance: enquiry work: discovery
subject updated to include reference to the Collection of Student Loan Manual
Compliance: enquiry work: concluding an enquiry
Reference made to the Collection of Student Loan manual under sub heading Contract settlement: Student Loans
Transfer of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE
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
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
Compliance: enquiry work: opening an enquiry: using ITSA discovery records (Action Guide)
subject updated
Transfer of liability: transfer from SA to PAYE: introduction
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
Returns: returns processed by EDM scanning facility: unsatisfactory returns
Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - SA200 turnover limit changed from £82,000 to £83,000
Returns: returns work lists: w055 failed online amendments
Returns work lists: w055 failed online amendments – added details of an additional reason for population when status is changed
Returns: view and amend return: student loan discrepancies (Action Guide)
Content updated
Returns: returns processed by EDM scanning facility: introduction
Returns processed by HMRC Netherton: introduction - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Returns: partnership returns: SAI: completion of partnership return
Partnership returns: SAI: completion of partnership return – Turnover limits updated
Returns: individuals returns: rent a room for traders
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
Compliance: enquiry work: opening an enquiry
Enquiry work: opening an enquiry - Text under Student Loan Cases updated to refer to the Collection of Student Loan manual in two places
Permanent cessation: permanent cessation: deceased cases
Subject updated.
Returns: return issue: the customer return profile
Return issue: the taxpayer return profile – SA103S and SA103F turnover limit changed from £82,000 to £83,000
Returns: return issue: criteria for issue of short tax return
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
Returns: return issue: automatic annual bulk issue
Return issue: automatic annual bulk issue - Short turnover limit changed from £82,000 to £83,000
Permanent cessation: permanent cessation: introduction
Subject updated.
Records: movement of taxpayer records: SA responsible office rules
Movement of taxpayer records: SA responsible office rules - subject updated under sub heading 'Trusts'
Manage work: work management: W061 Class 2 NICS Marriage and Scottish updates
Subject updated.
Returns: individual returns: auto-coding
Content updated
Appeals, postponements and reviews:
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
Manage work: work management: contents
Title updated.
Returns: individuals returns: unsatisfactory individuals returns
Individuals returns: unsatisfactory individuals returns - SA200 turnover limit changed from £82,000 to £83,000
Returns: individuals returns: SAI: completion of individual’s return
Individuals returns: SAI: completion of individual’s return – Annual turnover figure changed from £82,000 to £83,000
Returns: individuals returns: short tax returns
Individual returns: short tax returns – turnover limit changed from £82,000 to £83,000
Returns: individuals returns: logging individuals’ returns (Action Guide)
Individuals returns: logging individuals’ returns (Action Guide) - income limit for self-employment and land and property changed from £82,000 to £83,000
Appeals, postponements and reviews: postponements: student loan overpayments
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
Returns: individuals returns: logging individuals’ returns
Individuals returns: logging individuals’ returns - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Returns: individuals returns: introduction
Return issue: automatic annual bulk issue – Short turnover limit changed from £82,000 to £83,000
Records: maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return
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.
Compliance: risk and enquiry: enquiries in student loan cases
Subject updated.
Records: set up taxpayer record: when to set up a trust SA record
Set up taxpayer record: when to set up a trust SA record - subject updated
Records: set up taxpayer record: set up trust record
Set up taxpayer record: set up trust record – subject updated
Records: set up taxpayer record: set up trade (Action Guide)
Set up taxpayer record: set up trade (Action Guide) - Step 1 updated
Records: set up taxpayer record: periods of administration
Set up taxpayer record: periods of administration – subject updated to mention HMRC PAYE & SA, Cardiff and HMRC Administration of Estates, Cardiff
Records: set up taxpayer record: annual claims cases and SA
Set up taxpayer record: annual claims cases and SA – Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced
Records: set up taxpayer record: criteria for an SA record
Set up taxpayer record: criteria for SA record-Investment schemes and relief claimed for each item changed to £10000
Records: set up taxpayer record: criteria for a PAYE / SA record
Set up taxpayer record: criteria for PAYE and SA record-Investment schemes and relief claimed for each item changed to £10000

published amendments

Digital services - overview: contents
Update menu
New page added to menu

published amendments

Manage work: access to records: agent maintainer
agent Maintainer- Address changed and removed text relating to agents based abroad.
Interest, penalties and surcharge: surcharge: time to pay and surcharge
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
Interest, penalties and surcharge: surcharge: Business Review Unit (BRU)
Business Review Unit (BRU) - for appeals against surcharges for tax year’s 2009-10 address changed.
Interest, penalties and surcharge: penalties: time to pay (TTP) and late payment penalties
changed referral method to eform in the ‘Action’ column of table for 2 scenario’s and the heading required for the eform.
Amend payment: claim to adjust payments on account: introduction
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
Returns: individual returns: return receipt (individual): responsible office elsewhere
Individual returns: return receipt (individual): responsible office elsewhere - Subject updated to refer to MSG100850 for logging and scanning guidance
Repayments: issue repayment: missing BACS repayment (Action Guide)
Issue repayment: missing BACS repayment (Action Guide) - Step 8-Reference to text of letter removed and replaced with 'issue SEES letters SA820 or SA821'

published amendments

Returns: returns work lists: contents
menu re-ordered
added details of an additional reason for population when status is changed and link added to PT Ops Action Guide for W055
Records: movement of taxpayer records: SA responsible office rules
removed unnecessary wording from Trusts
Records: maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return
Duplicated text removed
Records: set up taxpayer record: annual claims cases and SA
Subject updated.
Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced
Permanent cessation: permanent cessation: period of administration
Subject updated in respect of Trusts
Manage work: work management: W055 failed online amendments and HMRC Corrections
none
tweak
link updated
New Bullet 6 to describe a new reason for work list population.
New Bullet 6 to describe a new reason for work list population.
New Bullet 6 to describe a new reason for work list population.
Compliance: enquiry work: concluding an enquiry
Typo update
Compliance: enquiry work: working an enquiry
Links to CSLM added

published amendments

Returns: return issue: withdrawing a notice to file
Text added regarding action to take when the ACI signal is set by compliance.
Records: maintain taxpayer record: inhibit auto closure signal
Text added regarding compliance setting the ACI signal
Dormant records: automation of dormant record process
Text added to check if compliance issued return and action to take.
Permanent cessation: permanent cessation: deceased cases
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
Repayments: issue repayment: automatic repayments
Below Sub heading Automatic processing 3rd Bullet point change (made within last 30 days) to (made within last 14 days)
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
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’
Records: set up taxpayer record: annual claims cases and SA
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’
Interest, penalties and surcharge: penalties: late filing daily penalties for 2010-11 returns onwards
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.

published amendments

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

published amendments

Records: maintain taxpayer record: SA mixed records (Action Guide)
Updated sam101106c
Updated sam101106c

published amendments

Records: maintain taxpayer record: SA mixed records (Action Guide)
New links added for stencil
Returns: partnership returns: computer generated versions of tax returns
computer generated versions of tax returns (amendments as above re substitute forms /HMRC Logo@ SAM121020 )
Returns: individuals returns: computer generated versions of tax returns
‘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.
Returns: return issue: introduction
Changes made to correct returns issue date and to remove the text relating to the order line and replace with the Gov .uk website.
Compliance: enquiry work: S9A: contract settlement (Action Guide)
‘Recording additional Student Loan repayments’ As above re student loans Telephone number should be marked as redacted text.
Compliance: enquiry work: working an enquiry
Compliance: enquiry work: working an enquiry As above re student loan cases Telephone number to be marked as redacted text
Compliance: enquiry work: opening an enquiry
‘Student Loan cases’ entry regarding using the correct student loan plan type in calculations. Telephone number should be marked as redacted text.
Transfer of liability: transfer from SA to PAYE: Coding out debts
At the first hyphen add the text, select ‘ coding ‘as the reason on the E form’
Returns: return issue: new commencement cases
Changes made under sections ‘General’ & ‘manual preparation’ in respect of correcting Return issue dates.
Records: trace taxpayer record: contents
New page sam104002 added
Compliance: enquiry work: contract settlement
Compliance: enquiry work: contract settlement Final paragraph new text as above re student Loan cases and tele number to be redacted.
Compliance: enquiry work: discovery
‘Student Loan repayments’ As above re student loan cases and redacted tele number

published amendments

Returns: return issue: issuing returns other than at annual bulk issue
Subject updated
Returns: return issue: introduction
Subject updated

published amendments

Contacts
correction to broken link only

published amendments

Repayments: issue repayment: introduction
Correction made to title of R1002 form and subject updated to include that the date of change of address must be recorded
Manual Freestanding credits. The No repayment signal is no longer automatically set when using this function.
Returns: returns work lists: w042 returns not captured (Action Guide)
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.
Returns: returns work lists: w042 returns not captured
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.
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

published amendments

Returns: returns work lists: w042 returns not captured
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.
Returns: returns work lists: w042 returns not captured (Action Guide)
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.
Returns: return issue: issuing returns other than at annual bulk issue
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
Repayments: issue repayment: creating a freestanding credit (Action Guide)
Repayments: issue repayment: Creating a freestanding credit-Action Guide. The No repayment signal is no longer automatically set when using this function.
Repayments: issue repayment: introduction
Repayments: issue repayment: introduction: Manual Freestanding credits. The No repayment signal is no longer automatically set when using this function.

published amendments

Records: maintain taxpayer record: SA exceptions from Frameworks merging process (Action Guide)
Address on 2. changed

published amendments

Returns: returns processed at HMRC Wolverhampton: HMRC Wolverhampton: returns which cannot be scanned
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.

published amendments

Returns: trust returns: computer generated versions of tax returns
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.
Returns: partnership returns: computer generated versions of tax returns
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: individuals returns: computer generated versions of tax returns
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.
Compliance: enquiry work: enquiry window
Compliance: enquiry work: enquiry window EXAMPLE 5 A further explanation added to clarify if a return is received on a quarter date.
Compliance: enquiry work: opening an enquiry
Compliance: enquiry work: opening an enquiry AMENDMENTS End of paragraph 4 and at example 4 Up to the quarter day next, following the anniversary. The word ‘next’ added to clarify the separate enquiry window.
Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account
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.
Amend payment: claim to adjust payments on account: overpayment and repayment
Subject updated.
Amend payment: claim to adjust payments on account: introduction
Subject updated

published amendments

Records: maintain taxpayer record: contents
Minor reformatting
Minor reformatting
Records: maintain taxpayer record: SA duplicate records (Action Guide) (502974) added
Records: maintain taxpayer record: SA duplicate records (Action Guide) (502974) added
Records: maintain taxpayer record: SA duplicate records (Action Guide) added
Records: movement of taxpayer records: expat (expatriate) employees: transfer of expat record - action in expat team (Action Guide)
Step 3 telephone number changed to 03000 533148
Records: maintain taxpayer record: SA mixed records (Action Guide)
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.
Records: maintain taxpayer record: liability unlikely
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
Records: set up taxpayer record: set up partner
Remove reference to NIPG as this guidance/ manual no longer exists
Records: set up taxpayer record: set up individual record
Remove reference to NIPG as this guidance/ manual no longer exists.
Records: set up taxpayer record: partnership as partner
Remove reference to NIPG as this guidance/ manual no longer exists
Records: set up taxpayer record: partnerships
Remove reference to NIPG as this guidance/ manual no longer exists
Appeals, postponements and reviews: objections
Appeals, postponements and reviews: objections- Wording added to clarify objections only applies to CY-1 and return must have been received.

published amendments

Manage work: customer service: IT service centre
Updated IT Number

published amendments

Returns: return issue: microfiche record: notice to file
hyperlink to stencil changed
removed Mike Avey name, email and telephone number from guidance and replace with library.mrs@hmrc.gsi.gov.uk.
Manage work: customer service: microfiche record
hyperlink to stencil changed
minor reformatting
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.

published amendments

Assessments: revenue amendment: revenue amendment
Revenue amendments made to self-assessment for Partial & Final Closure Notices
Debt and return pursuit: overview: remission
Reminder Note: Don’t undertake multiple write offs for the same surcharge on the same day

published amendments

Records: maintain taxpayer record: duplicate SA records (Action Guide)
Page title amended
Returns: individuals returns: unsatisfactory individuals returns
Page amended
Returns: return issue: microfiche record: notice to file
Wording amended to clarify where evidence is required
Records: maintain taxpayer record: SA mixed records (Action Guide)
Minor reformatting
Link to 'M1 referral form (Word 96KB)' amended to the correct attachment

2018

published amendments

Records: set up taxpayer record: criteria for a PAYE / SA record
Reworded to clarify expenses or professional subscriptions of £2500 or in excess as current wording led to confusion
Transfer of liability: transfer from SA to PAYE: Coding out debts
SA balancing payments and PAYE underpayments are not included in the Graduated Income Scale
Repayments: issue repayment: nominations and deeds / letters of assignment
A valid assignment - further clarification at final bullet on what is a valid assignment
Records: maintain taxpayer record: duplicate SA records (Action Guide)
Link added to 'duplicate referral form'

published amendments

Records: maintain taxpayer record: Scottish rate of income tax
A new section 'Further Scottish Income Tax' added to include 2017-18 tax rates table
Repayments: issue repayment: PAYE repayment system
3rd bullet sentence 'The set-off of a CIS deduction is to be made to an earlier year's CODA liability' deleted
Records: agent record: introduction
National insurance procedural guidance deleted as this is now obsolete
Compliance: enquiry work: S9A: contract settlement (Action Guide)
'CQI workbench' substituted with 'Caseflow/CRMM'
Compliance: enquiry work: opening an enquiry
'CQI workbench' substituted with 'Caseflow/CRMM'
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA
Warning and error messages - authority to be obtained from enquiry officer

published amendments

Assessments: stand-alone assessments: summary
Page title and guidance amended
Assessments: stand-alone assessments: SA assessments - examples
Minor amendments
Assessments: stand-alone assessments: relevant dates for section 101, FA2009 interest purposes
Page title and guidance amended
Assessments: stand-alone assessments: amending SA payments on account
Page title and guidance amended
Assessments: stand-alone assessments: amending an assessment
Page title and guidance amended
Assessments: stand-alone assessments: appeal against an assessment
Page title and guidance amended
Assessments: stand-alone assessments: re-issuing an assessment
Page title and guidance amended
Assessments: stand-alone assessments: making an assessment (Action Guide)
Major amendments
Assessments: stand-alone assessments: making an assessment
Major amendments
Assessments: stand-alone assessments: self employment - adjustment to years prior to cessation
Page title and guidance amended
Assessments: stand-alone assessments: capital gains - withdrawal of roll-over relief
Page title and guidance amended
Assessments: stand-alone assessments: pensions taxable on the amount accruing in the year (accruals basis)
Page title and guidance amended
Assessments: stand-alone assessments: recovery of over-repayment of tax
Page title and guidance amended
Assessments: stand-alone assessments: discovery assessment
Major amendments
Assessments: stand-alone assessments: introduction
Major amendments
Returns: individuals returns: repairing obvious errors: individuals
Information used in making a repair amended to clarify when S9Zb applies and when to use NPS

published amendments

Returns: filing paper returns: 31 October deadline: claims for reasonable excuse
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
Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)
Step 5 'file away papers' removed
Appeals, postponements and reviews: appeals: reasonable excuse
Guidance added under subheadings 'The customer did not receive the return' and 'HMRC online service does not accept the return'
Appeals, postponements and reviews: appeals: what constitutes a valid appeal?
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

published amendments

Returns: returns processed by EDM scanning facility: unsatisfactory returns
Title amended. And SA200 turnover limit changed from £83,000 to £85,000
Returns: returns processed by EDM scanning facility: introduction
Title amended. Turnover limit changed from £83,000 to £85,000. And major changes to scanning returns process and location
Returns: partnership returns: SAI: completion of partnership return
Turnover limits updated and minor changes to wording
Returns: individuals returns: student loan cases
Majority of discrepancies identified in Student Loan cases changed from under £2000 to under £1000
Returns: individuals returns: rent a room for traders
Rent a room limit increased to £85,000
Returns: individuals returns: repairing obvious errors: individuals
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
Returns: individuals returns: credibility check
Removed reference to S9ZB powers as this does not apply to Pay, tax, benefits FIN 1, CAL 7 and CAL 8
Returns: individuals returns: unsolicited returns: individuals
Broken link for 'Out of Date time Action Guide' corrected
Returns: return issue: the customer return profile
SA103S and SA103F turnover limit changed from £83,000 to £85,000
Returns: return issue: microfiche record: notice to file
Minor wording changes
Returns: return issue: criteria for issue of short tax return
Turnover limit for self-employment and, land and property changed from £83,000 to £85,000
Returns: return issue: automatic annual bulk issue
Short turnover limit changed from £83,000 to £85,000
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Step 57 - the word 'agent' removed because bank details should only be accepted from the customer
Repayments: issue repayment: missing repayments (Action Guide menu)
New page added - CH110124
Records: maintain taxpayer record: Scottish rate of income tax
2018-19 Scottish tax band and rates added
Records: maintain taxpayer record: introduction
'Taxpayer' amended to 'Customer' throughout the guidance
Records: set up taxpayer record: view taxpayer facility
Link to SA, Record Protection Team (PT Operations) mailbox amended
Records: set up taxpayer record: set up individual record (Action Guide)
Step 14 amended
Records: set up taxpayer record: criteria for an SA record
New paragraph added regarding tax years 2017-2018 onwards. And final bullet point on the page amended
Records: set up taxpayer record: criteria for a PAYE / SA record
New wording added where an individual has Capital Gains to pay after the annual exemption, a return should be completed
Manage work: customer service: microfiche record
New first paragraph added. And wording amended in the second paragraph
Compliance: risk and enquiry: enquiries in student loan cases
The need to contact the Student Loans Unit in writing removed
Compliance: enquiry work: contract settlement
'Designatory details' changed to 'Maintain Return Summary'. And link to CSLM8575 added
Compliance: enquiry work: opening an enquiry
Links and references to CSLM corrected
Assessments: stand-alone assessments: summary
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: SA assessments - examples
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: relevant dates for section 101, FA2009 interest purposes
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: amending SA payments on account
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: amending an assessment
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: appeal against an assessment
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: re-issuing an assessment
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: making an assessment (Action Guide)
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: making an assessment
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: self employment - adjustment to years prior to cessation
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: capital gains - withdrawal of roll-over relief
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: pensions taxable on the amount accruing in the year (accruals basis)
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: recovery of over-repayment of tax
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: discovery assessment
Title of Contents page changed to 'Stand-alone assessments'. And minor formatting changes
Assessments: stand-alone assessments: introduction
Title of Contents page changed to 'Stand-alone assessments'. And minor wording and format changes
Assessments: stand-alone assessments: contents
Title of Contents page changed to 'Stand-alone assessments'