Below are details of the amendments that were published on 1 May 2009 (see the update index for all updates)
| Section | Details of update |
| SAM10070 | Reference to listing hearings before the Commissioners removed. |
| SAM10080 | Reference to listing hearings before the Commissioners removed. |
| SAM10082 | Guidance removed as obsolete from 01-04-2009. Cross reference given to new guidance at SAM61062. |
| SAM11001 | Remove reference to Commissioners. |
| SAM11010 | Remove reference to Commissioners. |
| SAM11071 | Remove reference to Commissioners. |
| SAM11080 | Remove reference to Commissioners and cross referenced to new Appeal, Reviews and Tribunals Guide. |
| SAM11081 | Guidance removed as obsolete from 01-04-2009. New guidance to be provided as soon as possible. |
| SAM11040 | Remove reference to Commissioners. |
| SAM12001 | New: Introduction to Reviews |
| SAM12010 | New: Review time limits |
| SAM12020 | New: Reviewers Action Guide |
| SAM12030 | New: Review conclusion letters |
| SAM12040 | New: Business Review Unit (BRU) |
| SAM60020 | Reference to Banking Operations changed to Debt Management, Performance, Planning & Resource |
| SAM60021 | Reference to Banking Operations changed to Debt Management, Performance, Planning & Resource |
| SAM61030 | The term ‘hearing’ amended to ‘tribunal’ |
| SAM61060 | Additional guidance where return not filed or appeal withdrawn. |
| SAM61061 | ‘Decision makers’ added to title of Action Guide. |
| SAM61062 | Guidance at steps 1, 2, 3, 7, 9 and 10 updated. |
| SAM61064 | New: Business Review Unit (BRU) |
| SAM61080 | The term ‘hearing’ amended to ‘tribunal’ |
| SAM61090 | References to SA519 changed to S93(3) application form and SA520 changed to S93A(3) application form. |
| SAM61100 | The term ‘hearing’ amended to ‘tribunal’ |
| SAM62021 | Guidance at steps 1, 2, 3, 7, 9 and 10 updated. |
| SAM62022 | New: Business Review Unit (BRU) |
| SAM71158 | Guidance for deleting work item revised – to be deleted manually. |
| SAM110122 | Step 5 corrected. Step 10 – Receiving name clarified. |
