Recent updates to the Self Assessment manual


Below are details of the amendments that were published on 19 November 2008 (see the update index for all updates)

SectionDetails of update
SAM1001Forms SA614/SA614A no longer available on LFC, can now be found on SEES in Office Clerical Assistant
SAM1030Forms SA614/SA614A no longer available on LFC, can now be found on SEES in Office Clerical Assistant
SAM1040Forms SA614/SA614A no longer available on LFC, can now be found on SEES in Office Clerical Assistant
SAM1050Forms SA614/SA614A no longer available on LFC, can now be found on SEES in Office Clerical Assistant
SAM1051Forms SA614/SA614A no longer available on LFC, can now be found on SEES in Office Clerical Assistant
SAM61010New message on SA302 tax calculation where paper return filed late
SAM61030New process for cancelling fixed automatic penalties
SAM71040New work lists W055 and W056 added to Lists in the Network
SAM71050New work lists W055 and W056 added to Management Information processing office lists
SAM71060New work lists W055 and W056 added to Managing Work lists
SAM71159Information on new work list W055 Failed online amendments
SAM71160Information on new work list W056 Partnership online amendments
SAM90010Guidance clarified regarding advice given to partner of the deceased concerning SA return issued
SAM90011Action Guide clarified regarding advice given to partner of the deceased concerning SA return issued
SAM101092Additional guidance to advise the taxpayer of correct UTR in duplicate record cases where a return from each UTR has been issued
SAM101100Additional guidance to advise the taxpayer of correct UTR in duplicate record cases where a return from each UTR has been issued
SAM101370New information on Budget Payment Plan signal and Oct 08 changes
SAM106030Revised guidance where bankrupt is an employee
SAM110130Revised guidance following FA2008 S133.

Clarification on revoking an assignment
SAM110132Action Guide revised following FA2008 S133
SAM113010New work list item for repayments inhibited because Budget Payment Plan signal is set
SAM113011Action Guide step where appropriate updated to read taxpayer name and address should be updated on TBS.

Steps 2 & 3 are new guidance for dealing with repayments inhibited because the Budget Payment Plan signal is set.

Step 61 clarified to read authorised agent shown on the SA record for which a 64-8 is held
SAM113031Action Guide step 7 wording revised because of the new paper return filing date. ‘Fixed filing date’ replaced with ’31 January following the end of the tax year’
SAM114001Reference to IM3750 replaced by SACM12000
SAM114010Calculation of relief – Reference to Interest removed in order to clarify date from which Repayment Supplement accrues on loss relief
SAM114040Reference to IM3750 replaced by SACM12000
SAM120033Clarification of filing dates for late issued returns in respect of individuals and mixed partnerships.
SAM120034Clarification of filing dates for late issued returns in respect of individuals and mixed partnerships
SAM120040Deletion of dates used for calculating surcharge
SAM121030Unsolicited returns – corrections. Step 5 changed to step 14 and step 23 changed to step 17
SAM121031Logging Individuals Returns Action Guide – revised guidance to identify repayment claim cases
SAM121035Guidance on returns with Capital Gains Pages
SAM121140Stencil attachment updated to reflect change in box number 18.3 to box 2 of Tax Calculation Summary
SAM121141Additional guidance included in step 14 of Action Guide regarding box FIN3
SAM121370Capture Operators Guidance for 2008 amended for box 12.13
SAM122017Clarification of filing dates for late issued returns in respect of individual and mixed partnerships
SAM124060Reference to Section 9 (4) TMA replaced by Section 9ZA TMA
SAM124110Reference to Section 9 (4) TMA replaced by Section 9ZA TMA
SAM125030New work items relating to online amendments populating W053 work list and filtered as Category 2
SAM125031Criteria for populating W053 work list updated to include online amendments.

Steps 3 and 7 ‘Initial Action’ expanded to include all W053 work items
SAM125210Information on new work list W055 ‘Failed Online Amendments’
SAM125211Action Guide on new work list W055 ‘Failed Online Amendments’
SAM125220Information on new work list W056 ’Partnership Online Amendments’
SAM125221Action Guide on new work list W056 ‘Partnership Online Amendments’
SAM127071Action Guide revised to read that taxpayer’s address should now be updated on TBS