Updates: Self Assessment Manual
2024
WO59 last column entry amended
Point 3 under subheading 'How to complete your submission form and what your submission should contain' amended
Records: set up taxpayer record: criteria for an SA record
Fourth bullet point following the words 'For all years' amended
Records: set up taxpayer record: view taxpayer facility
Fourth paragraph under letter D amended
Repayments: issue repayment: freestanding credits
New final paragraph added under subheading 'Amending a freestanding credit'
Records: bankruptcy: voluntary arrangements
The Note amended
Records: set up taxpayer record: criteria for a PAYE / SA record
Second bullet point amended to replace £100k with £150k
Returns: individuals returns: capture operators guidance - return
Guidance amended under subheading Main Tax Return (SA100)
Repayments: issue repayment: introduction
Form R1002 text removed from the guidance under subheading Notification of a repayment
Manage work: work management: W054 weekly returns review list (decommissioned December 2023)
Page title amended to include the words 'decommissioned December 2023'
Manage work: work management: W052 daily returns review - SA/PAYE auto-coding exceptions
A new highlighted first paragraph added. And the subheading 'Action to take on the work item' and the text under it have been removed
The link in the final column under 'WO55 - Failed online amendments and HMRC Corrections' amended
Form R1002 removed from the list
Amend payment: trace payment: refer tracing enquiry to banking operations
Link to Tracing Missing payment updated
Records: set up taxpayer record: criteria for a PAYE / SA record
Guidance updated to state 'Any expenses or professional subscriptions of more than £2500' per instructions from OE
Returns: returns work lists: w055 failed online amendments
Link to new ocelot action guide guidance added to page
2023
Guidance amended under subheading 'View Communication Name and Address'
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)
Link to 'Form SA303 / claims to reduce payments on account' at step 4 amended
Link to SA150 created
Manage work: customer service: orderline
Second paragraph amended
Records: agent record: setting up new SA agent codes
Guidance entirely re-written
Records: SA and permanent notes: SA notes
250 amended to 1000 in the sixth and seventh paragraphs
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Step 48 amended
Returns: individuals returns: arrears of pension and pay (Action Guide)
Note at Step 10 amended
Appeals, postponements and reviews: appeals: who can make an appeal?
Final paragraph amended under subheading 'Partnerships'
Note 3 amended
Interest, penalties and surcharge: penalties: late payment penalties for 2010-11 returns onwards
The Example under subheading 'Exceptions' amended
Manage work: work management: W059 online return rejections
Guidance under subheading 'Action to take on the work item' amended
Records: bankruptcy: voluntary arrangements
Second paragraph amended. And new third paragraph added
Repayments: issue repayment: nominations and assignments
First paragraph under subheading 'Differences between a nomination and an assignment' amended
Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures
Fourth paragraph under subheading 'Over-repayments over £50' amended
Returns: individuals returns: Swiss Tax agreement
Note added under subheading 'Background'
Returns: individuals returns: when to use function create return charge
Situation 1 amended to include 'Partnership'
Repayments: issue repayment: non-automatic repayments
New Note 2 added and Note 3 amended under subheading 'Repayments made from SA'
Repayments: issue repayment: repayment of an overpayment (Action Guide)
New fourth and fifth paragraph added under subheading 'Repayment by BACS'
Repayments: issue repayment: repayment authorisation (or cancellation)
Second bullet point under subheading 'Repayments subject to clerical supervision' amended
Returns: individuals returns: capture operators guidance - return
New note 2 added under subheading 'General points to note'
Manage work: work management: W059 online return rejections
Link replaced to WO59 rejections guidance
Manage work: work management: W059 online return rejections
Broken link to WO59 removed guidance now in ocelot. Sentence added directing manual user to taxes guidance gateway and search WO59
Note added to SA381
The 'Action' part of 'View Taxpayer Credits' amended
Amend payment: claim to adjust payments on account: overpayment and repayment
Note has been removed
Permanent cessation: permanent cessation: period of administration
'HMRC PAYE & SA, Cardiff' replaced by 'PT Operations Bereavement Team' or 'the Bereavement Team'
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
'tax20050' replaced by 'tax70511'
Repayments: recover over-repayment: over-repayments: recovery by the DRIER procedures (Action Guide)
Step 4 amended
Returns: return issue: introduction
Note as a new fourth paragraph added after the table
Returns: individuals returns: computer generated versions of tax returns
Amended from the top of the page up to and including subheading 'Other cases of acceptance of 'identical' computer generated returns'
Returns: individuals returns: returns for out of date years: individuals
First paragraph amended under subheading 'Return for out of date year not captured by relevant 5 April'
Returns: individuals returns: provisional or estimated figures: individuals
Second bullet point from the top of the page amended
Returns: individuals returns: unsatisfactory individuals returns
Ninth bullet point removed
Returns: individuals returns: claim to relief for EIS (enterprise investment scheme) subscriptions
Link to VCM25450 amended to VCM14130
Returns: individuals returns: computer generated versions of tax returns
Guidance amended throughout
Section 15 updated to RIS Preventative risking, Referrals (RIS)
Guidance amended under sub-heading 'View Communication Name and Address'
Final paragraph amended
Step 4 amended
Final paragraph amended
Link created in the final paragraph
Old Steps 1 and 6 removed
Page title amended
Page title amended
First paragraph amended
First paragraph amended
New final bullet points added under subheadings 'One SA record and two TBS records' and 'Two SA records and two TBS records'
Repayment supplement amended to Repayment Interest throughout the guidance
New Note added at the top of the page. And guidance amended under sub-heading 'Carry back of pension contributions'
Minor amendments to the third and fourth paragraphs
First paragraph user directed to Employment Income Manual (EIM75020 onwards)
Bullet 16 added to cover where there is an in year captured tax return on the dormant record.
Bullet 3 added to cover where there is an in year captured tax return on the dormant record
Amendment to second bullet on option 4
Amended point 4 to remove the issue of SEES letter SA633 to send a letter in bullet 1andf the opening sentence at point 4 to remove the wording 'to write to the appellant '
Referral link removed and replaced with an email link to SA mixed records (PT Operations)
SA opening hours and telephone number removed and linked to the SA: general enquires page due to the temporary closure of the SA helpine.
Removed the telephone number and linked to Self Assessment general enquires page due to the closure of the SA helpline.
Expat team changed from Manchester to Liverpool and new tel number added
Page title and address amended
Page title and address amended
Page archived
Page SAM110084 archived
Link updated
Link updated
New final paragraph added
Guidance amended throughout
Link corrected
Guidance amended
Guidance amended
New Note 3 added
Step 2 amended
New third bullet point added under subheading 'Two SA records and two TBS records'
Guidance amended
Guidance amended
Step 4 amended
Links fixed
Links fixed
Guidance amended
2022
Second to last paragraph amended
First paragraph amended
Guidance amended
Guidance amended under subheading 'Relief claimed on return'
Step 4 amended
Update to Non-postponed amount (NPA) and minor formatting update
Link created
Guidance amended under subheading 'Surcharge'
Link to page 'EM3271' changed to 'EM3200' under subheading 'Small estates'
Guidance amended
New final paragraph added
Guidance entirely amended
Link in Step 3 updated
Step 10 entirely re-written
The link in Step 7 updated
Table removed and text placed in free format and the other table reformatted
Link to HMRC incident form updated
Amendment made to the first bullet point on the page
Guidance amended
First sentence amended
Guidance amended throughout to remove the term 'deed'
'Plan 4' added to the first bullet point under the 'Background' subheading
'Plan 4' added to the guidance under subheading 'Student Loan and Postgraduate Loan Cases'
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Page archived – Old legacy update page no longer required.
Guidance amended
Guidance amended under subheading 'Categories'
Two links fixed
Seventh paragraph and guidance under subheading 'Examples of what you might agree as grounds of reasonable excuse' amended
First Note amended
2021
Guidance amended - new third paragraph; and new steps 77 to 82
Two new entries added at the end of the table
Telephone number amended in the first paragraph under subheading 'SA DM contacts'
Link in the first paragraph amended
First paragraph amended
Guidance amended throughout
First paragraph amended
Within the Notes; note 4a. amended and new note 4b. added
Address updated
The guidance within Step 8 updated
Guidance amended under subheading 'A valid assignment'
Telephone numbers amended
Guidance under subheading 'Filing online' amended
Guidance amended
Link updated
Third paragraph amended
Guidance updated under subheading 'Recording additional Student/Postgraduate Loan repayments'
Guidance updated
Guidance amended
Guidance updated
Guidance amended
Guidance amended
Minor amendment
Guidance amended
Guidance amended under subheading 'Student Loan cases'
Guidance amended under subheadings 'Completion of the SA return' and 'Return discrepancies'
Guidance amended
Guidance amended
Steps 9 and 13 amended
Step 2 amended
Link in Step 4 amended
Spelling error corrected
Guidance at Step 57 amended
Guidance amended at Steps 12 and 13
Link under subheading 'Amended Tax Returns' fixed
Guidance amended under subheading 'Change to agent's name and address details'
Guidance amended
Link corrected
2020
First and fourth roles within the table under the column heading 'Action' amended
Guidance amended throughout
Link in Step 14 updated
Page archived
Page SAM120060 archived
Fourth paragraph amended. And a new fifth paragraph added
Guidance amended
Guidance amended under subheading 'Repayment requests by telephone'
The Note amended at step 1
First paragraph under subheading 'Automatic imposition' amended
Third and fourth paragraphs amended
Minor spelling changes
Step 9 amended
Steps 9 and 14 amended
Guidance updated
Guidance updated
Broken link amended
Page title amended
Typo in page title corrected
Guidance amended
Updated to include reference to the Covid-19 pandemic
Addition of ‘Check draft’
Amendment to address
Content of WO59 updated
Telephone number in fourth paragraph amended
Guidance amended
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Updated to include postgraduate loans
Entry for form SA670 amended
WO31 Post repayment check cases entry removed
W031 Post repayment check cases entry removed
W031 Post repayment check cases entry removed
Page archived
Page SAM71112 removed
Guidance amended
Guidance amended under subheading 'Repayment authorisation (or cancellation)'
Guidance amended
Guidance amended
Page archived
Page archived
Pages SAM113040 and SAM113041 removed
Link fixed
Link fixed
Guidance amended
Link fixed
Guidance amended
Link fixed
Guidance amended
Link updated in section 6
Email address removed
2019
Guidance amended
Guidance amended throughout
Guidance amended throughout
First paragraph amended
Link in Step 6 amended
Link under the subheading 'Action to take on the work item' amended
Some links updated
Link updated
Link updated
Links added to many of the forms
Broken link fixed
Text added
Broken links fixed
Text amended
New step 6 added
Text added
Addition to lists
Telephone number amended
Links amended
Guidance and page title amended
New guidance added
New page added - SAM101390
Link added
New subheading guidance added - 'Partner disputes'
New subheading guidance added - 'Overseas partners'
New subheading guidance added - 'Alternative filing process for investment partnership returns filed after 15 March 2018'
New guidance added under 'Alternative filing process for investment partnerships from 2018-19'
Guidance and page title amended
Final paragraph amended
All guidance within subheading 'Report your gain and pay straight-away' removed
Link to 'duplicate referral form' amended
Link to 'Action Guide for cancelling a Payable Order/Repayment' in step 3 amended
Final two bullet points under subheading 'Time limits' amended
Guidance amended under subheading 'Time limits for withdrawal request'
Link updated
Guidance amended
Additional guidance added
Step 9 amended
Guidance amended
Second paragraph updated to remove the words 'or amended'
Step 11 amended
Additional guidance added
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Final sentence amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Guidance amended
Link amended
Part 6 amended with the addition of 'Welsh'
Step 7 amended
New and amended Scottish rates
Amended to include reference to Welsh
2018
Update to 'Amend Taxpayer Name and Address'
Index of worklists entries for W052,W053,W055, W056, W057, W059 and W061 updated to include titles and update hyperlinks.
Text added to check if compliance issued return and action to take.
Step 7 amended
Issue repayment: missing BACS repayment (Action Guide) - Step 8-Reference to text of letter removed and replaced with 'issue SEES letters SA820 or SA821'
Change of address for Welsh contact centre
Returns: return issue: issuing returns other than at annual bulk issue
Categories-Note SA200 should not be re issued. Instead issue form SA100
Alternative-Note SA200 should not be re issued, instead issue form SA100
Rate changes, ADC to RDC, taxpayer to customer, and contact addresses for SA returns
Rate changes, address changes, ADC to RDC, box ref 1.5 to 7.4 and taxpayer to customer
Text amended
Broken link for 'Out of Date time Action Guide' corrected
Content updated
Capture of individuals return after 31 Dec: RC cases only – guidance where coding out of the balancing charge has been requested moved to first paragraph from the end of the subject
Removed reference to S9ZB powers as this does not apply to Pay, tax, benefits FIN 1, CAL 7 and CAL 8
Under the subheading 'Information used in making a repair' - first paragraph removed as S9ZB doesn't apply to NIB, other state benefits, Class 4 exemption , CAL7, CAL8 and FIN 1
WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59, if so action the W059 first, if not the return will no longer be accessible.
WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59 if so action the W059 first, if not the return will no longer be accessible.
Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE – Note added to advise the BP cannot be reduced by direct payment in order to have the remainder coded
Amendments made to Note 1
Compliance: enquiry work: working an enquiry
As above re student loan cases
Telephone number to be marked as redacted text
New first paragraph added. And wording amended in the second paragraph
Amendment to where MA is in place
2018-19 Scottish tax band and rates added
Link added to 'duplicate referral form'
Guidance amended
Text amended
Final paragraph amended
Text removed in 'No repayment signal is set' part
Amendments to first and fourth actions
New subheading and guidance added - Report your gain and pay straight away
Step 8 amended
New guidance added after the first set of bullet points
Text removed
Text added to Step 24
Guidance amended under the 'Delay by HMRC in using information' subheading
Reference to R27 removed from the text within the 'Agents' subheading
Link to SAM20050 amended to SAM20030
Link to SAM20050 replaced by SAM20030
Address amended
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Out of date return hyperlink fixed
Taxpayer to customer, rate changes, removal of Netherton reference to EDM along with the correct address, correct box reference, and ADC to RDC
ADC to RDC
Rate changes
Taxpayer to customer and rate changes
Page title amended and references to 2008/09 removed
Taxpayer to customer, rate changes, removal of Netherton reference to EDM along with the correct address, correct box reference, and ADC to RDC
ADC to RDC
ADC to RDC, and amended return references
Taxpayer to customer and ADC to RDC
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Change of address for Welsh contact centre
Duplicated sentence removed
Added 'Revenue Assessment Type' to the tables. And further changes have been made
Amended throughout
Paragraph added relating to Agents who've been invited to access their AS account
Phone numbers changed
Phone number changed
Address for Welsh contact centre changed
Under the 'Amending an address or RLS signal' subheading, new fourth bullet point added for post code to be entered in capitals
Address for Welsh Contact Centre changed
Address of Welsh contact centre changed
Address of Welsh Contact Centre changed
Address of Welsh Contact Centre changed
Address of Welsh Contact Centre changed and references to taxpayer changed to customer
Address of Welsh Contact Centre changed and reference to taxpayer changed to customer
Address of Welsh Contact Centre changed
Customer address abroad and 70 plus age bullet points removed. Sentence added which states 'Request Return will be greyed out'
Time limits updated
Address of Welsh Contact Centre changed
Address of Welsh Contact Centre changed
Address of Welsh Contact Centre changed
Guidance amended in the Revenue Assessment Type: Discovery table
Title of Contents page changed to 'Stand-alone assessments'
Title of Contents page changed to 'Stand-alone assessments'. And minor wording and format changes
Title of Contents page changed to 'Stand-alone assessments'. And minor formatting changes
Links and references to CSLM corrected
'Designatory details' changed to 'Maintain Return Summary'. And link to CSLM8575 added
The need to contact the Student Loans Unit in writing removed
New wording added where an individual has Capital Gains to pay after the annual exemption, a return should be completed
New paragraph added regarding tax years 2017-2018 onwards. And final bullet point on the page amended
Step 14 amended
Link to SA, Record Protection Team (PT Operations) mailbox amended
'Taxpayer' amended to 'Customer' throughout the guidance
New page added - CH110124
Step 57 - the word 'agent' removed because bank details should only be accepted from the customer
Short turnover limit changed from £83,000 to £85,000
Turnover limit for self-employment and, land and property changed from £83,000 to £85,000
SA103S and SA103F turnover limit changed from £83,000 to £85,000
Rent a room limit increased to £85,000
Turnover limits updated and minor changes to wording
Title amended. Turnover limit changed from £83,000 to £85,000. And major changes to scanning returns process and location
Title amended. And SA200 turnover limit changed from £83,000 to £85,000
The word 'Statutory' removed from the subheading. Guidance added to advise certain appeals can be made online or accepted over the telephone. The paragraph on faxing appeals removed
Guidance added under subheadings 'The customer did not receive the return' and 'HMRC online service does not accept the return'
Step 5 'file away papers' removed
Paragraph removed that states appeal claims cannot be accepted without a copy of the error message. Guidance added when a claim cannot be accepted and an SA note should be made explaining a claim was received and refused
Information used in making a repair amended to clarify when S9Zb applies and when to use NPS
Major amendments
Major amendments
Page title and guidance amended
Page title and guidance amended
Page title and guidance amended
Page title and guidance amended
Major amendments
Major amendments
Page title and guidance amended
Page title and guidance amended
Page title and guidance amended
Page title and guidance amended
Page title and guidance amended
Page title and guidance amended
Warning and error messages - authority to be obtained from enquiry officer
'CQI workbench' substituted with 'Caseflow/CRMM'
'CQI workbench' substituted with 'Caseflow/CRMM'
National insurance procedural guidance deleted as this is now obsolete
3rd bullet sentence 'The set-off of a CIS deduction is to be made to an earlier year's CODA liability' deleted
A new section 'Further Scottish Income Tax' added to include 2017-18 tax rates table
A valid assignment - further clarification at final bullet on what is a valid assignment
SA balancing payments and PAYE underpayments are not included in the Graduated Income Scale
Reworded to clarify expenses or professional subscriptions of £2500 or in excess as current wording led to confusion
Page archived - Guidance is now in the PAYE manual at page PAYE79031
Page archived - Guidance is now in the PAYE manual at page PAYE79031
Page archived - Guidance is now in the PAYE manual at page PAYE79031
Page archived - Guidance that was within this section (pages SAM143001, SAM143010 and SAM143011) is now in the PAYE manual at page PAYE79031
2017
Link to 'M1 referral form (Word 96KB)' amended to the correct attachment
Wording amended to clarify where evidence is required
Page amended
Reminder Note: Don’t undertake multiple write offs for the same surcharge on the same day
Revenue amendments made to self-assessment for Partial & Final Closure Notices
Remove the Paragraph ‘for outputs for tax years 2009-2010 as Microfiche is only kept for 7 years.
Last Paragraph amended to remove ‘Email Mike Avey’ and replace with Library.Mrs@HMRC.GSI.GOV.UK. Remove stencil and replace with new version.
hyperlink to stencil changed
Appeals, postponements and reviews: objections- Wording added to clarify objections only applies to CY-1 and return must have been received.
Remove reference to NIPG as this guidance/ manual no longer exists
Remove reference to NIPG as this guidance/ manual no longer exists
Remove reference to NIPG as this guidance/ manual no longer exists.
Remove reference to NIPG as this guidance/ manual no longer exists
Amended to reflect that the signal to inhibit issue of a return is now set automatically and will extend the LU year period by 5 years
Removed paragraphs @step 6, 7 and 8 and amended existing wording in these steps. Removed PAYE10300 link as no longer exists
Step 19 Paragraphs removed and existing paragraph amended.
Step 3 telephone number changed to 03000 533148
Records: maintain taxpayer record: SA duplicate records (Action Guide) (502974) added
Subject updated
Subject updated.
Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account:
Added a claim ‘can be made by telephone’ in all relevant sections of this specific guidance.
Compliance: enquiry work: enquiry window
EXAMPLE 5
A further explanation added to clarify if a return is received on a quarter date.
Returns: Individual's returns: computer generated versions of tax returns.Under heading of ‘Identical criteria’ at the last bullet point add ‘and a unique identifier ‘). Add note ‘6 ‘to the table to explain what a unique identifier should look like.
Returns: partnership returns: computer generated versions of tax returns.Under heading of ‘Identical criteria’ at the last bullet point add ‘and a unique identifier ‘).Add note ‘6 ‘to the table to explain what a unique identifier should look like.
Returns: trust returns: computer generated versions of tax returns. Under heading of ‘Identical criteria’ at the last bullet point add ‘and a unique identifier ‘). Add note ‘6 ‘to the table to explain what a unique identifier should look like.
Layout change
Layout change
Layout change
Layout change
Layout change
Layout change
Layout change
Layout change
Layout change
Layout changed
Replace all reference of ‘Netherton processing centre’ with ‘Wolverhampton Processing centre’. All work processed at Netherton will move to Wolverhampton with a controlled go live 18th September. No further changes required to this SAM guidance.
Repayments: issue repayment: introduction:
Manual Freestanding credits.
The No repayment signal is no longer automatically set when using this function.
Repayments: issue repayment: Creating a freestanding credit-Action Guide.
The No repayment signal is no longer automatically set when using this function.
Categories-Note SA200 should not be re issued. Instead issue form SA100. Alternative-Note SA200 should not be re issued, instead issue form SA100
WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59, if so action the W059 first, if not the return will no longer be accessible.
WO42- Returns: returns work lists: w042 returns not captured. Reminder to check if there is a WO59 if so action the W059 first, if not the return will no longer be accessible.
Subject updated
Subject updated
‘Student Loan repayments’
As above re student loan cases and redacted tele number
Compliance: enquiry work: contract settlement
Final paragraph new text as above re student Loan cases and tele number to be redacted.
New page sam104002 added
Changes made under sections ‘General’ & ‘manual preparation’ in respect of correcting Return issue dates.
At the first hyphen add the text, select ‘ coding ‘as the reason on the E form’
‘Student Loan cases’ entry regarding using the correct student loan plan type in calculations.
Telephone number should be marked as redacted text.
‘Recording additional Student Loan repayments’ As above re student loans
Telephone number should be marked as redacted text.
Changes made to correct returns issue date and to remove the text relating to the order line and replace with the Gov .uk website.
‘Identical’ Criteria, redacted text,add’ 3rd parties cannot use the HMRC logo on their substitute forms.’
‘Identical’ means that’
Delete the word ‘logo’. Add text re 3rd Parties cannot use the HMRC logo.
computer generated versions of tax returns (amendments as above re substitute forms /HMRC Logo@ SAM121020 )
New links added for stencil
Updated sam101106c
Returns: Partnership returns: computer generated versions of tax returns (amendments as above re substitute forms /HMRC Logo@ SAM121020 )
Under the sub heading: General. Deleted first line of paragraph 1 and inserted this towards the end of paragraph and changed Daily penalties will be charged to daily penalties will ‘not’ be charged.
Under the first sub heading General delete’ Leicester claims office deal with annual claims cases (R40)’. Under the 3rd sub Heading Deceased Cases remove ‘Leicester claims office’ and replace with ‘processing office’
Please delete the number 4 from the 2nd Paragraph as below so it reads steps 1-15. 'If you want to make an SA record dormant consider steps 1 - 154 below. The guide is presented as follows’
Below Sub heading Automatic processing 3rd Bullet point change (made within last 30 days) to (made within last 14 days)
Deceased SA customers with No SA criteria - text added to check if ACI signal was set by compliance. And Period Of administration - Administration of estates address changed to Cardiff
Text added regarding compliance setting the ACI signal
Text added regarding action to take when the ACI signal is set by compliance.
New Bullet 6 to describe a new reason for work list population.
Subject updated in respect of Trusts
Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced
Duplicated text removed
removed unnecessary wording from Trusts
menu re-ordered
Individual returns: return receipt (individual): responsible office elsewhere - Subject updated to refer to MSG100850 for logging and scanning guidance
Amend Payments :claim to adjust payments on account- Processing a claim- New section inserted ‘ Digital forms’
Paper forms –new wording in respect of paper forms
changed referral method to eform in the ‘Action’ column of table for 2 scenario’s and the heading required for the eform.
Business Review Unit (BRU) - for appeals against surcharges for tax year’s 2009-10 address changed.
SA note change to’ TTP not recorded, appeal referred to DMB. Changed referral method from WAM to eform and eform headings provided. final paragraph changed referral method to eform
agent Maintainer- Address changed and removed text relating to agents based abroad.
Update menu
Set up taxpayer record: criteria for PAYE and SA record-Investment schemes and relief claimed for each item changed to £10000
Set up taxpayer record: criteria for SA record-Investment schemes and relief claimed for each item changed to £10000
Set up taxpayer record: annual claims cases and SA – Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced
Set up taxpayer record: periods of administration – subject updated to mention HMRC PAYE & SA, Cardiff and HMRC Administration of Estates, Cardiff
Set up taxpayer record: set up trade (Action Guide) - Step 1 updated
Set up taxpayer record: set up trust record – subject updated
Set up taxpayer record: when to set up a trust SA record - subject updated
Subject updated.
Maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return. Under Sub heading ‘Core return’- change of tax years to 2015/16. Changed For tax years up to 2015/16 to 2016/17.Changed 2nd bullet point from box 1 to 7.
Return issue: automatic annual bulk issue – Short turnover limit changed from £82,000 to £83,000
Individuals returns: logging individuals’ returns - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Updated to remove reference to Payable Orders in respect of overpaid Student Loans. Sub heading Payable order received from the Student Loans Company amended and following text updated in respect of excess amount of Student Loan notified to HMRC
Individuals returns: logging individuals’ returns (Action Guide) - income limit for self-employment and land and property changed from £82,000 to £83,000
Individual returns: short tax returns – turnover limit changed from £82,000 to £83,000
Individuals returns: SAI: completion of individual’s return – Annual turnover figure changed from £82,000 to £83,000
Individuals returns: unsatisfactory individuals returns - SA200 turnover limit changed from £82,000 to £83,000
Title updated.
Postponements: student loan overpayments (Action Guide) – Sub heading for steps 8 – 11 and steps 8 – 11 updated in respect of excess amount of Student Loan notified to HMRC
Subject updated.
Movement of taxpayer records: SA responsible office rules - subject updated under sub heading 'Trusts'
Subject updated.
Return issue: automatic annual bulk issue - Short turnover limit changed from £82,000 to £83,000
Return issue: criteria for issue of short tax return - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Return issue: the taxpayer return profile – SA103S and SA103F turnover limit changed from £82,000 to £83,000
Subject updated.
Enquiry work: opening an enquiry - Text under Student Loan Cases updated to refer to the Collection of Student Loan manual in two places
Individuals’ returns: rent a room for traders -Main Tax Return (SA100). Taxpayers gross receipts changed £4250 to £7500. Rent a room limit increased to £83,000
Partnership returns: SAI: completion of partnership return – Turnover limits updated
Returns processed by HMRC Netherton: introduction - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Content updated
Returns work lists: w055 failed online amendments – added details of an additional reason for population when status is changed
Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - SA200 turnover limit changed from £82,000 to £83,000
Content deleted
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
Transfer from SA to PAYE: introduction – Note added to advise the BP cannot be reduced by direct payment in order to have the remainder coded
Transfer from SA to PAYE: automatic transfer of balancing payment to PAYE – Note added to advise the BP cannot be reduced by direct payment in order to have the remainder coded
subject updated
Reference made to the Collection of Student Loan manual under sub heading Contract settlement: Student Loans
subject updated to include reference to the Collection of Student Loan Manual
contract settlement – subject updated to include references to the Collection of Student Loan Manual
Link to PT OPs Action Guide replaced
2016
New entries made for SA380 - Late filers letter and SA381 First time filers letter
Entry for TMA1970, Section 28C(5) updated to amend the number of in-date years from 5 to 3
Claim to adjust payments on account: processing a claim to adjust PoA (Action Guide) – link to PT Ops Action Guide corrected
Work management: W061 Class 2 NICS and Marriage updates –entry updated to link to PT Ops Action Guides
Set up taxpayer record: view taxpayer facility – entry for `D’ updated to link to PT Ops Action Guide and the SA Record Protection team
Maintain taxpayer record: SA mixed records (Action Guide) – step 9 updated to change the e-mail address to send the stencil to
Issue repayment: nominations and deeds / letters of assignment – subject updated to state what a valid assignment is
w030 inhibited automatic repayments work list (Action Guide)- Step 40 updated to refer to DMB – Single point of contact and remove reference to Worcester Recovery
Claims: overpayment relief – subject updated to remove reference to Partnerships and to add a Note for clarification that partnerships cannot claim Overpayment relief
Return issue: introduction – Subject updated to include details of SA380 reminder letter and SA381 first time filers letter
Return issue: issuing returns other than at annual bulk issue – Under sub heading Earlier years returns, second paragraph amended to include a reference to earlier in date years and that OTRSA cannot accept out of date years returns
Withdrawing a notice to file for tax years 2010-11 onwards (Action Guide) – new step 3 added to include steps to close Class 2 record
Individuals returns: prior year adjustments: individuals returns – table removed and reference made to SA User page for Capture Operators Guide
Individual returns: auto-coding – Note added to advise that no auto coding updates are sent from January to 5 April each year
Returns work lists: w059 online return rejections – Subject updated to include out of date years which cannot be dealt with the same as in-date years
Filing paper returns: 31 October deadline: receipt dates and the issue of penalties - subject updated to explain when the late filing penalty will be charged
View and amend return: contents- New entry added for subject SAM124035 - Auto-correcting the SA return for Class 2 National Insurance