Recent updates to the Self Assessment Manual

Section

Details of update

SAM10020

Reference to ‘Inspector’ replaced by ‘office dealing with appeal’.

SAM10041

Guidance in box headed ‘Circumstances’ updated with who should deal with appeal

SAM60050

Correction to section on ‘Late issued returns’. 31 October should read 31 July.

SAM61060

To advise appeals to be dealt with by the processing/technical office in receipt of the appeal, except in enquiry cases.

Inclusion of Note 3 to contact capture office for paper returns to confirm date of receipt stamped on the return where date is disputed.

SAM61090

Reference to form IDMS515 updated to DMSA515 and reference to form IDMS517 updated to DMSA517.

SAM90010

Extra Statutory Concession A17 now obsolete and replaced by Schedule 53, part 2, section 12 of Finance Act 2009. Reference to ESC replaced by FA reference.

SAM100050

Criteria for an SA record - Note 1 updated that if total expenses claimed are £2500 or more an SA record is required

SAM100120

Information on the issue of form SA700

SAM100221

Reminder added at step 17 to issue form SA700 manually if return required for CY and return selection process has taken place or return required is for an earlier year

SAM101080

New guidance for dealing with deferred Class 4 NIC.

SAM108020

New guidance on long SA notes.

SAM108022

Step 3 - guidance added on adding a second SA note as a continuation of the previous note

SAM110142

Step 19 - guidance added on recording the serial numbers of multiple cashcheques issued for one repayment.

SAM110245

Revised guidance on the account details required when sending a repayment by BACS to an Abbey National bank account.

SAM110270

New guidance on in-year repayments in trivial commutation cases.

SAM110271

New Action Guide for dealing with requests for in-year repayment in trivial commutation cases.

SAM112020

Change reference to Individual Taxpayer Unit (ITU) to Accounting Error Team (AET).

Cross reference to Debt Management and Banking Manual DMB112020 added.

SAM112040

Change reference to Individual Taxpayer Unit (ITU) to Accounting Error Team (AET).

SAM113011

Step 16 - reference to ‘taxpayer’s file’ removed as now obsolete.

Step 27 - link to CIS/RIS compliance referral stencil updated

Step 32 - trivial commutation included in note as type of possible in-year repayment.

SAM113060

Guidance updated, QA/QC results no longer required to be entered on the Enterprise Data Capture (EDC) system.

SAM113061

Step 3 - QA/QC results no longer required to be entered on the Enterprise Data Capture (EDC) system.

SAM120033

Clarification of filing date of paper returns.

SAM121001

Action to take on receipt of manually altered earlier years returns.

SAM121020

Reference made to manually altered earlier years returns.

SAM121021

New subject: Manually altered earlier years returns.

SAM121030

If the year on a paper return has been altered do not log - see SAM121021.

Definition of ‘Away’ return.

Note 2 for Short Tax Returns updated.

SAM121031

Steps 2 and 9 - definition of ‘Away’ return.

Step 18 - transfer of SA200 to SA Post Room, Netherton.

SAM121070

Guidance on logging ‘Away’ cases clarified.

SAM121210

Guidance on tax already refunded and coding (integrity) check cases amended to reflect new PAYE Service

SAM121211

Step 7 amended to reflect new PAYE Service

SAM121260

Clarification of unsatisfactory returns - returns must be correct version for that year and not be manually altered to form a substitute

SAM121331

Box 20.1 - amendment to reflect new PAYE Service.

SAM121340

Boxes 20.1 (MTR) and 12.11 (STR) - amendment to reflect new PAYE Service.

SAM121350

Boxes 20.1 (MTR) and 12.11 (STR) - amendment to reflect new PAYE Service.

SAM121360

Boxes 20.1 (MTR) and 12.11 (STR) - amendment to reflect new PAYE Service.

SAM121370

Box 12.11 (STR) - amendment to reflect new PAYE Service.

SAM121371

New subject: Capture operators guidance: 2008/09 return.

SAM121630

Cross reference changed from AP Manual to Insurance Policyholder Taxation Manual (IPTM).

SAM124001

Clarification of the statutory filing date for amendment purposes.

SAM124040

Clarification of the statutory filing date for amendment purposes.

SAM124060

Clarification of the statutory filing date for amendment purposes.

SAM124165

Clarification of the statutory filing date for amendment purposes.

SAM125211

New step 19 - original return captured and there is a later online amendment

SAM126001

The SA Online Service supports submission of earlier years returns (earliest being 2007-2008) and removal of reference to Horsham dealing with online amendment.

SAM126021

Step 1 - removal of reference to address and phone number due to automatic online amendments.

SAM142030

Subject removed. With the introduction of the PAYE Service, PAYE Tax Tables failures review list now obsolete.