Recent updates to the Self Assessment Manual
Below are details of the amendments that were published on 1 September 2006 (see the update index for all updates).
Interest / Penalties / Surcharge
| Amend Payment
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| Section
| Subject Revised
| Details Of Update
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| Claim To Adjust Payments On Account
| Calculation Of Payments On
Account (Info)
| New note 3 - Additional details
regarding earlier years
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| Collecting Payments On Account
(Info)
| Amended hyperlink for calculation of
amounts
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| Interest / Penalties / Surcharge
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| Section
| Subject Revised
| Details Of Update
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| Penalties
| Fixed Automatic Penalties:
Automatic Imposition Of (Info)
| To clarify the circumstances where
fixed automatic penalties will and will not be automatically
imposed
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| Fixed Automatic Penalty Record:
Amending The (Info)
| To clarify the circumstances where
fixed automatic penalties will and will not be automatically
imposed
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| Fixed Automatic Penalties:
Late Issued Returns (Info)
| New subject
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| Records
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| Section
| Subject Revised
| Details Of Update
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| Agent Record
| Agent Record (Introduction)
| Publicising introduction of Agent
Maintainer list on Intranet SA User pages
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| Agent Maintainer (Info)
| Publicising introduction of Agent
Maintainer list on Intranet SA User pages
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| Agents Merged In Error
(Info)
| To stress importance of operator
checking for correct details before merging
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| Merging Agent Records
(Info)
| To stress importance of operator
checking for correct details before merging
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| Maintain Taxpayer Record
| Dormant Records: Making A
Record Dormant (AG)
| New step 22 - to alert operator to
update CIS interest when making SA record dormant
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| Maintain Capacities (Info)
| Rules to ensure output is issued in
the correct format
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| PAYE Tax Table Failures Review
List (Maintain) (Info)
| Cross reference to the EP manual
replaced by one to the PAYE Manual
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| Movement of Taxpayer Records
| CPR (Complex Personal
Return) Cases (Info)
| New subject
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| Transfer Of CPR Record -
Action In CPR Team (AG)
| New Action Guide
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| Transfer Of CPR Record -
Action In Local Office (AG)
| New Action Guide
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| Returns
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| Section
| Subject Revised
| Details Of Update
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| Filing Returns
Electronically
| Enquiries About Returns Filed
Over The Internet (Info)
| Contact details for the
Online Services Helpdesk amended
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| Individuals Returns
| Capture Operators Guidance:
2005/06 Return (Info)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
|
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| Logging Individuals’
Returns (AG)
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
|
| Reviewing Signals On The COP
Record (Info)
| Amendment to first
circumstance re sub-source directorship
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| Unsolicited Returns:
Individuals (Info)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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| Unsolicited Returns (AG)
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Return Issue
| Issuing Returns Other Than At
Annual Bulk Issue (Info)
| Fixed automatic penalty in
manually issued earlier years returns
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| Issuing Returns Other Than At
Annual Bulk Issue (AG)
| New step 5 - fixed
automatic penalty in manually issued earlier years returns
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| Returns Work Lists
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
|
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| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
|
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| Manual Issue Of Return: Manual
Return Signal (Info)
| Where all partners are
liable to CT make an SA note of issue date
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| Manual Issue Of Return: Manual
Return Signal (AG)
| At steps 14 and 15 - where
all partners are liable to CT make an SA note of issue date
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| Reduction Of Amount Coded Out
(Info)
| Change in criteria for
work item creation
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| Transfer Of Liability
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| Section
| Subject Revised
| Details Of Update
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| Transfer From COP To SA
| Transfer From COP To SA
(Introduction)
| Following the transfer of guidance
from the EP Manual to the PAYE Manual, the whole section has been
reviewed and cross references to the EP manual replaced
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| Transfer From SA To COP
| Automatic Transfer Of Balancing
Payment To COP (Info)
| To clarify that any reduction in
amount transferred following amendment to return will appear on
Work List
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