Recent updates to the Self Assessment Manual
Below are details of the amendments that were published on 6 June 2008 (see the update index for all updates).
Interest / Penalties / Surcharge
| Appeals / Postponements | ||
| Section | Subject Revised | Details Of Update |
| Appeals | Appeals (Introduction) | Amendment re who can record an appeal |
| Who Should Handle An Appeal? (Info) | Amendment re who can record an appeal | |
| DARM | ||
| Section | Subject Revised | Details Of Update |
| Remission | Remission (Introduction) | Throughout section reference to:
Revenue Loss and Type replaces Class DMBM replaces REC General updates DMBM replaces Collection Manual |
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Penalties | Fixed Automatic Penalties: Automatic Imposition Of (Info) | Amendments to Note re late return but no fixed penalty |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Maintaining Addresses (Info) | Exceptions to automatic change of responsible processing office |
| Set Up Taxpayer Record | Criteria For A PAYE/SA Record (Info) |
|
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Capture Operators Guidance 2007/08 (Info) | New item in General points – enter whole pounds but not pence |
| Logging Individuals’ Returns (Info) | Amended Note 2 re short tax returns – CG cases | |
| Logging Individuals’ Returns (AG) | Amended action re CG cases – step 18 | |
| Payments To Employees Involved In Accidents (Info) | New subject | |
| Pensions: Unauthorised Payments (Info) | New subject | |
| Return Receipt (Individual): Responsible Office Elsewhere (Info) | Note re ‘Away’ returns not to be captured | |
| State Pension Lump Sum Deferral (Info) | Further details re PAYE browser and special treatment | |
| Returns Processed At HMRC Netherton | HMRC Netherton: Return Indicates Capital Gains Form Completed (Info) | Amended action where box completed but no schedule or computation attached |
| HMRC Netherton: Return Indicates Capital Gains Form Completed (AG) | Amended action where box completed but no schedule or computation attached | |
| Returns Work Lists | Manual Issue Of Return: Welsh Language (Info) | Note re work items will be dealt with by the Welsh Contact Centre |
| Manual Issue Of Return: Welsh Language (AG) | Note re work items will be dealt with by the Welsh Contact Centre | |
