Recent upates to the Self Assessment manual
Below are details of the amendments that were published on 9 April 2008 (see the update index for all updates).
Assessments
Compliance
DARM
Interest / Penalties / Surcharge
Manage Work
Records
Repayments
Returns
Special Cases
Statements
Transfer of liability
The whole of the SA Manual has been reviewed and amended in respect of the new Main Tax Return (new box numbers, supplementary pages, and so on) and new filing dates. All such amendments in the Manual are too numerous to list in addition to the items referred to below, but you should be aware of those changes from April 2008.
| Assessments | ||
| Section | Subject Revised | Details Of Update |
| Assessments Within SA | Making An Assessment (Info) | Amended details re Schedule E assessment |
| Making an assessment (AG) | Amended details re Schedule E assessment – steps 1 & 2 | |
| Compliance | ||
| Section | Subject Revised | Details Of Update |
| Compliance 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) |
| Enquiry Work | Opening An Enquiry (Info) | Amendments re 2007/08 onwards, relevant papers, registering an enquiry |
| S9A Contract Settlement (AG) | Removal of step 19 re summary of enquiry | |
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| S9A Non-Contract Settlement (AG) | Removal of step 30 re summary of enquiry |
| S12AC Enquiries Completed - Partnership (SA Record) (AG) | Removal of step 15 re summary of enquiry | |
| Risk And Enquiry | (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) |
| (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) | |
| (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) | |
| (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) | |
| (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) | |
| (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) | |
| (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) | |
| SA Risk Mart | (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) |
| DARM | ||
| Section | Subject Revised | Details Of Update |
| DARM Work Lists | DARM Work Lists (Introduction) | Throughout section
|
| Debt And Return Background | Debt And Return Management (DARM) Background (Introduction) | Throughout section changes to return filing dates and forms due to Carter changes |
| Revenue Determinations | Revenue Determination: How To Raise An Automatic Or Manual (AG) | Pension scheme included |
| Revenue Determination: Consider Raising An Automatic Or Manual (Info) | Pension scheme included
Reference to REPE guidance updated to relevant section of DMB Guidance Gateway |
|
| Revenue Determination: Manually Calculating The Amount Of A (Info) | Reference to REPE guidance updated to relevant section of DMB Guidance Gateway | |
| Transfers To EIS | Transfer Responsibility To EIS (Info) | Reference to Recovery Manual replaced with Debt Management and Banking Manual |
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Interest | Amending The Relevant Date (Info) | Amendments re Revenue calculations |
| Penalties | FAP: Advising And Warning The Taxpayer About (Info) | Amendments re warning leaflets |
| Fixed Automatic Penalties: Automatic Imposition Of (Info) | Revised filing dates | |
| Fixed Automatic Penalties: Late Issued Returns (Info) | Revised filing dates | |
| Surcharge | Advising And Warning The Taxpayer (Info) | Amendments re warning leaflets |
| Manage Work | ||
| Section | Subject Revised | Details Of Update |
| Customer Service | Help With Self Calculation After 31 October (Info) | Amendments re filing dates, penalties, online filing, penalty capping |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Dormant Records: Re-activating A Dormant Record (AG) | New step 6 re objection to non-PAYE income included in PAYE code |
| Employer Compliance System Printouts (Info) | Amendments to date of retention and action | |
| HMRC Delay In Using Information (Info) | Reference to enquiry window for
2007/08 onwards and for earlier years
Guidance on ESC A19 now in PAYE Manual |
|
| Movement of Taxpayer Records | CPR (Complex Personal Return) Cases (Info) | Additional reason – taxpayer claims post-cessation expenses |
| Set Up Taxpayer Record | Criteria For A PAYE/SA Record (Info) | Other circumstances to include Community investment tax relief |
| Criteria For An SA Record (Info) | Circumstances to include Community investment tax relief | |
| Pension Schemes (Info) | Amendments re name of schemes, office dealing with schemes | |
| Periods Of Administration (Info) | Amended re specialist offices, details of further guidance | |
| When To Set Up An Individual SA Record (Info) | Unsolicited returns – refer to further guidance | |
| When To Set Up A Trust SA Record (Info) | Amended re new name of pension schemes | |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Issue Repayment | Automatic Freestanding Credits (Info) | Amendments to examples re boxes for 2007/08 onwards |
| In-Year Repayments To Subcontractors (Info) | Inclusion of CISR Manual references | |
| Repayment Donated To Charity (Info) | Notes and other references to boxes for 2007/08 onwards | |
| Returns
This whole business area, particularly the Individual Returns section, has been reviewed and amended in respect of the new Main Tax Return (new box numbers, supplementary pages, and so on) and new filing dates. All such amendments are too numerous to list in addition to the items referred to below, but you should be aware of those changes from April 2008. |
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| Section | Subject Revised | Details Of Update |
| Filing Returns Online | Filing Returns Online (Introduction) | Reference to online amendments from April 2008 |
| Structured Action Requests (Info) | Removal of facility for Trusts & Partnerships to delete communication details | |
| Individuals Returns | Individuals Returns (Introduction) | Amendments re type of return allowable, turnover limits, computer generated returns, dates re unsatisfactory returns, note re away cases |
| Capture Operators Guidance: 2007/08 Return (Info) | New subject | |
| Composite Returns For Non-Resident Partners (Info) | Note re all cases to be dealt with at CAR | |
| Computer Generated Versions Of Tax Returns (Info) | New subject | |
| Filing Dates (Info) | New subject | |
| Unsatisfactory Individuals Returns (Info) | Amendments re type of return, agent acting, dates re logging returns | |
| Unsatisfactory Individuals Returns (AG) | Amendments re type of return, agent acting, dates re logging returns | |
| Logging Individuals’ Returns (Info) | Amendments re type of return, turnover limits, date of receipt, signature, agent acting, urgent capture cases | |
| Logging Individuals’ Returns (AG) | Amendments re type of return, date of receipt, signature, agent acting, capital gains cases, urgent capture cases, unsatisfactory returns | |
| Mandatory Boxes: Individuals (Info) | Amended dummy UTRs re partnership
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| Mandatory Boxes: Individuals (AG) | Amended dummy UTRs re partnership – steps 4 & 5 | |
| Prior year adjustments: Individuals Returns (Info) | Removal of pension payments adjustments | |
| Prior Year Adjustments: Individuals Returns (AG) | Removal of steps re pension payments adjustments | |
| Return Receipt (Individual): Responsible Office Elsewhere (Info) | Note re capture of away cases | |
| Reviewing Signals On The PAYE Record (Info) | Deletion of signals no longer required for review | |
| Short Tax Returns (Info) | Amendments re turnover limits, CG cases | |
| Subcontractor Returns: Individual Returns Review (Info) | Reference to relevant boxes, removal of earlier years guidance, changes re automatic verification | |
| Unsolicited Returns: Individuals (Info) | Amendments re assumed filing dates, enquiry windows | |
| Unsolicited Returns: Individuals (AG) | Amendment re assumed filing dates – steps 8 & 19 | |
| Partnership Returns | Partnership Returns (Introduction) | Amendments re maximum number of partner records, type of return allowable, dates re unsatisfactory returns, note re away cases, maximum number of partner statements |
| Capture Partnership Return: Guidance (Info) | Amendments re number of partners in the partnership, box 3.97 | |
| Computer Generated Versions Of Tax Returns (Info) | New subject | |
| Filing Dates (Info) | New subject | |
| Unsatisfactory Partnership Returns (Info) | Amendments re type of return, agent acting, dates re logging returns | |
| Unsatisfactory Partnership Returns (AG) | Amendments re type of return, agent acting, dates re logging returns | |
| Logging Partnership Returns (Info) | Amendments re type of return, date of receipt, signature, agent acting, urgent capture cases | |
| Logging Partnership Returns (AG) | Amendments re type of return, date of receipt, signature, agent acting, disposal of assets cases, urgent capture cases, unsatisfactory returns | |
| Mandatory Boxes: Partnerships (Info) | Amended dummy UTR in box 8 | |
| Mandatory Boxes: Partnerships (AG) | Amended dummy UTR in box 8 – step 2 | |
| Return Receipt (Partnership): Responsible Office Elsewhere (Info) | Note re capture of away cases | |
| Subcontractor Returns: Partnership Return Review (Info) | Removal of earlier years guidance, amendments re automatic verification | |
| Unsolicited Returns: Partnerships (Info) | Amendments re assumed filing dates, enquiry windows | |
| Unsolicited Returns: Partnerships (AG) | Amendment re assumed filing dates – step 6 | |
| Return Issue | Automatic Annual Bulk Issue (Info) | Amendment to details re return pack and supplementary pages |
| Deceased Cases: Re-issue of returns (Info) | Amended filing date for new return | |
| Issuing Returns Other Than At Annual Bulk Issue (Info) | Amended Notes re represented taxpayers, last issue date for returns, type of return, manual issue | |
| Pension Scheme Returns (Info) | Amendments re name of schemes, office dealing with schemes, return issue | |
| The Taxpayer Return Profile (Info) | Amendments re self employment pages, various other supplementary pages | |
| Returns Processed By HMRC Netherton | Returns Processed BY HMRC Netherton (Introduction) | Amendments re turnover limits, automatically rejected returns, dates re unsatisfactory returns |
| HMRC Netherton: Logging Returns (Info) | Amendments re date of receipt, unsigned returns | |
| HMRC Netherton: Logging Returns (AG) | Removal of step 2 re unsigned returns | |
| HMRC Netherton: Return Indicates Capital Gains Form Completed (Info) | Amendments re forwarding forms, agent acting, date re unsatisfactory returns | |
| HMRC Netherton: Return Indicates Capital Gains Form Completed (AG) | Amendments re forwarding forms, agent acting, date re unsatisfactory returns – steps 2, 10, 13, 16 & 25 | |
| HMRC Netherton: Return Is Not Signed (Info) | Amendments re logging, agent acting, date re unsatisfactory returns | |
| HMRC Netherton: Return Is Not Signed (AG) | Amendments re logging, agent acting, date re unsatisfactory returns | |
| HMRC Netherton: Unsatisfactory Returns (Info) | Amendments re turnover limits, agent acting, date re logging returns | |
| HMRC Netherton: Unsatisfactory Returns (AG) | Amendments re agent acting, date re logging returns | |
| Returns Work Lists | Daily Returns Review: INT / ADC / PAYE CIC (Info) | Additional item to be checked when carrying out the CIC – election re non-PAYE income in PAYE code |
| (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) | |
| Daily Returns Review: Failed Coding Integrity (Info) | Further details re cases remaining on the work list | |
| Duplicate Return Logged ….. (Info) | Substantial amendments | |
| Duplicate Return Logged ….. (AG) | Substantial amendments | |
| Returns Not Captured (Info) | Amended date re cases logged but not yet captured | |
| Trust Returns | Trust Returns (Introduction) | Amendments re type of return allowable, dates re unsatisfactory returns, note re away cases, name of pension schemes |
| Computer Generated Versions Of Tax Returns (Info) | New subject | |
| Filing dates (Info) | New subject | |
| Unsatisfactory Trust Returns (Info) | Amendments re type of return, agent acting, dates re logging returns | |
| Unsatisfactory Trust Returns (AG) | Amendments re type of return, agent acting, dates re logging returns | |
| Logging trust returns (I) | Amendments re type of return, date of receipt, signature, agent acting, urgent capture cases | |
| Logging Trust Returns (AG) | Amendments re type of return, date of receipt, signature, agent acting, capital gains cases, urgent capture cases, unsatisfactory returns | |
| Return Receipt (Trust): Responsible Office Elsewhere (Info) | Note re capture of away cases | |
| (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) | |
| Unsolicited Returns: Trusts (Info) | Amendments re assumed filing dates, enquiry windows | |
| Unsolicited Returns: Trusts (AG) | Amendment re assumed filing dates – step 9 | |
| View And Amend Return | View And Amend Return (Introduction) | Amendments re name of pension schemes |
| (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) | |
| Viewing And Amending Short Tax Returns (Info) | Amendments re turnover limit, new Note re capital gains cases | |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Permanent Cessation | Permanent Cessation: Period Of Administration (Info) | Amended re categories of cases dealt with by different offices |
| Statements | ||
| Section | Subject Revised | Details Of Update |
| Interest Calculation | Interest Calculation (Introduction) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Statement Issue | Inhibited Statements Work List (AG) | Note re BY signal – steps 3 & 7 |
| Surcharge And Penalty Warning And Reminder (Info) | Details of reminder series for 2007/08 onwards | |
| Transfer Of Liability | ||
| Section | Subject Revised | Details Of Update |
| Transfer From SA To PAYE | Transfer From SA to PAYE (Introduction) | Amendments re relevant dates for submission of return, processing return, coding out |
