Updates: Self Assessment Manual
2024
Compliance: enquiry work: S9A: non-contract settlement (Action Guide)
Updated the guidance to include guidance on Caseflow Workbench (Legacy cases only CQI Workbench)
Manage work: customer service: visually impaired media unit (Action Guide)
VIMU postal & email address updated
Compliance: enquiry work: concluding an enquiry: using ITSA discovery records (Action Guide)
Handling appeals and postponements updated advise for handling a case can be submitted to the Business helpdesk, link added to SA mailbox.
Compliance: enquiry work: concluding an enquiry: using ITSA discovery records (Action Guide)
Page updated to replace CQI workbench instruction with Discovery Assessments. Settling the enquiry instructions updated
Compliance: enquiry work: concluding an enquiry
Page updated to replace CQI workbench instructions with Caseflow instructions
Repayments: claims made outside a return: claims: overpayment relief
Method of contacting Student loans amended from telephone to email
Recent changes to this guidance
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Recent changes to this guidance
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Recent changes to this guidance
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Amended the text '..the taxpayer can displace it with his / her Self Assessment within 3 years from the filing date'. Previously, this was 5 years
Repayments: issue repayment: cancellation of a repayment (Action Guide)
link to cancelling a payable order amended at step 3
Interest, penalties and surcharge: penalties: manually raising and amending a penalty (Action Guide)
Instruction telling the user to send a payslip PS1(BZ) with customers copy removed from the guidance
Compliance: enquiry work: S9A: non-contract settlement (Action Guide)
Second paragraph under subheading 'In all cases' amended
Debt and return pursuit: overview: remission
Fourth and sixth paragraphs amended
Records: agent record: agent maintainer
New final paragraph added
First paragraph under subheading 'From' amended
First paragraph under subheading 'From' amended
Returns: individual returns: Class 2 National Insurance
Full names of abbreviations added
Transfer of liability: transfer from SA to PAYE: Coding out debts
Guidance amended under subheading 'SA DM contacts'
Statements: statement issue: introduction
Business calendar link updated
Returns: returns work lists: w057 review FSC from return amendment (Action Guide)
Step 1 amended
Records: set up taxpayer record: PAYE cases that potentially need to be brought into SA
Paragraphs 1 and 3 amended. And link created in the final paragraph
Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)
Added note re. User Roles Appeals Handler
Records: set up taxpayer record: set up individual record (Action Guide)
Added note re. Clerical Processing Officer
Records: maintain taxpayer record: SA mixed records (Action Guide)
Step 14 amended
Added note re. software identification
Records: set up taxpayer record: criteria for a PAYE / SA record
2nd bullet added at the end of the page
Repayments: issue repayment: cancelling / amending a freestanding credit (Action Guide)
Note added at the bottom of the page
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
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Step 15 updated to send referral to RIS Preventative risking, Referrals (RIS) mailbox
Step 15 updated to send referral to RIS Preventative risking, Referrals (RIS) mailbox
Section 15 updated to RIS Preventative risking, Referrals (RIS)
Section 15 updated to RIS Preventative risking, Referrals (RIS)
Guidance amended under sub-heading 'View Communication Name and Address'
Guidance amended under sub-heading 'View Communication Name and Address'
Final paragraph amended
Final paragraph amended
Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)
Step 4 amended
Step 4 amended
Assessments: non SA assessing: creating the SEES 310(Z) letter
Final paragraph amended
Final paragraph amended
Interest, penalties and surcharge: interest: interest charges / repayment supplement
Link created in the final paragraph
Link created in the final paragraph
Repayments: issue repayment: assignment received (Action Guide)
Old Steps 1 and 6 removed
Old Steps 1 and 6 removed
Repayments: repayment interest: contents
Page title amended
Page title amended
Repayments: repayment interest: calculation of repayment interest
Page title amended
Page title amended
Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services
First paragraph amended
First paragraph amended
Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services
First paragraph amended
First paragraph amended
Records: maintain taxpayer record: SA mixed records (Action Guide)
New final bullet points added under subheadings 'One SA record and two TBS records' and 'Two SA records and two TBS records'
New final bullet points added under subheadings 'One SA record and two TBS records' and 'Two SA records and two TBS records'
Repayments: repayment interest: calculation of repayment interest
Repayment supplement amended to Repayment Interest throughout the guidance
Repayment supplement amended to Repayment Interest throughout the guidance
Repayments: claims made outside a return: claims: carry back of losses / pension contributions
New Note added at the top of the page. And guidance amended under sub-heading 'Carry back of pension contributions'
New Note added at the top of the page. And guidance amended under sub-heading 'Carry back of pension contributions'
Returns: returns work lists: w055 failed online amendments
Minor amendments to the third and fourth paragraphs
Minor amendments to the third and fourth paragraphs
Returns: individuals returns: arrears of pension and pay
First paragraph user directed to Employment Income Manual (EIM75020 onwards)
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
Bullet 16 added to cover where there is an in year captured tax return on the dormant record.
Records: maintain taxpayer record: duplicate SA records (Action Guide)
Bullet 3 added to cover where there is an in year captured tax return on the dormant record
Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)
Amendment to second bullet on option 4
Amendment to second bullet on option 4
Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)
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 '
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 '
Records: maintain taxpayer record: duplicate SA records (Action Guide)
Referral link removed and replaced with an email link to SA mixed records (PT Operations)
Manage work: customer service: SA helpline
SA opening hours and telephone number removed and linked to the SA: general enquires page due to the temporary closure of the SA helpine.
Records: set up taxpayer record: notification on form SA1
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
Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services
Page title and address amended
Page title and address amended
Interest, penalties and surcharge: penalties: Solicitor’s Office and Legal Services
Page title and address amended
Page title and address amended
Repayments: issue repayment: W038 freestanding credit review work list (Action Guide)
Page archived
Repayments: issue repayment: contents
Page SAM110084 archived
Repayments: claims made outside a return: claims: overpayment relief
Guidance amended throughout
Link corrected
Guidance amended
Manage work: access to records: responsible offices and agents
Guidance amended
Records: set up taxpayer record: link from SA to PAYE records
New Note 3 added
Records: maintain taxpayer record: duplicate SA records (Action Guide)
Step 2 amended
Records: maintain taxpayer record: SA mixed records (Action Guide)
New third bullet point added under subheading 'Two SA records and two TBS records'
Repayments: issue repayment: missing BACS repayment (Action Guide)
Guidance amended
Repayments: issue repayment: missing payable order (Action Guide)
Guidance amended
Repayments: claims made outside a return: claims: overpayment relief (Action Guide)
Step 4 amended
Returns: individuals returns: arrears of pension and pay
Links fixed
Returns: individuals returns: arrears of pension and pay (Action Guide)
Links fixed
Returns: individuals returns: provisional or estimated figures: individuals
Guidance amended
2022
Interest, penalties and surcharge: interest: enquiries about and objections to interest
Second to last paragraph amended
First paragraph amended
Records: set up taxpayer record: notification on form SA1
Guidance amended
Repayments: claims made outside a return: claims: carry back of losses / pension contributions
Guidance amended under subheading 'Relief claimed on return'
Interest, penalties and surcharge: penalties: late payment penalty trigger date
Update to Non-postponed amount (NPA) and minor formatting update
Records: bankruptcy: return for the year of bankruptcy / sequestration
Guidance amended under subheading 'Surcharge'
Permanent cessation: permanent cessation: period of administration
Link to page 'EM3271' changed to 'EM3200' under subheading 'Small estates'
Guidance amended
Records: set up taxpayer record: set up capacities
New final paragraph added
Repayments: issue repayment: special action in BACS repayment cases
Guidance entirely amended
Returns: return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
Link in Step 3 updated
Returns: individuals returns: voluntary (unsolicited) returns: individuals (Action Guide)
Step 10 entirely re-written
Returns: individuals returns: when to use function create return charge
The link in Step 7 updated
Amend payment: claim to adjust payments on account: introduction
Table removed and text placed in free format and the other table reformatted
Records: maintain taxpayer record: SA mixed records
Link to HMRC incident form updated
Repayments: issue repayment: nominations and assignments
Amendment made to the first bullet point on the page
Compliance: enquiry work: S12AC enquiries completed (partnership SA record) (Action Guide)
Guidance amended
Records: set up taxpayer record: set up agent for taxpayer
First sentence amended
Repayments: issue repayment: nominations and assignments
Guidance amended throughout to remove the term 'deed'
Appeals, postponements and reviews: postponements: Student/Postgraduate loan overpayments
'Plan 4' added to the first bullet point under the 'Background' subheading
Compliance: enquiry work: opening an enquiry
'Plan 4' added to the guidance under subheading 'Student Loan and Postgraduate Loan Cases'
Self Assessment Manual: recent changes
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Returns: individuals returns: returns for out of date years: individuals
Guidance amended
Returns: return issue: issuing returns other than at annual bulk issue
Guidance amended under subheading 'Categories'
Appeals, postponements and reviews: appeals: reasonable excuse
Seventh paragraph and guidance under subheading 'Examples of what you might agree as grounds of reasonable excuse' amended
Compliance: enquiry work: enquiry status
First Note amended
2021
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Guidance amended - new third paragraph; and new steps 77 to 82
Repayments: repayment work lists: w030 inhibited automatic repayments work list
Two new entries added at the end of the table
Transfer of liability: transfer from SA to PAYE: Coding out debts
Telephone number amended in the first paragraph under subheading 'SA DM contacts'
Statements: statement issue: introduction
Link in the first paragraph amended
Interest, penalties and surcharge: interest: amending the effective date of payment (EDP)
First paragraph amended
Interest, penalties and surcharge: penalties: tax-geared penalties
Guidance amended throughout
Assessments: stand-alone assessments: amending an assessment
First paragraph amended
Within the Notes; note 4a. amended and new note 4b. added
Manage work: customer service: visually impaired media unit
Address updated
Records: maintain taxpayer record: SA mixed records (Action Guide)
The guidance within Step 8 updated
Repayments: issue repayment: nominations and assignments
Guidance amended under subheading 'A valid assignment'
Repayments: issue repayment: BACS repayment rejection
Telephone numbers amended
Permanent cessation: permanent cessation: deceased cases
Guidance under subheading 'Filing online' amended
Transfer of liability: transfer from SA to PAYE: Coding out debts
Guidance amended
Records: movement of taxpayer records: CPR (complex personal return) cases
Link updated
Returns: returns processed by EDM scanning facility: introduction
Third paragraph amended
Compliance: enquiry work: S9A: contract settlement (Action Guide)
Guidance updated under subheading 'Recording additional Student/Postgraduate Loan repayments'
Guidance updated
Records: set up taxpayer record: set up agent for taxpayer
Guidance amended
Guidance updated
Records: bankruptcy cases: bankruptcy - existing SA record with linked PAYE record (Action Guide)
Guidance amended
Returns: individuals returns: returns mislaid after logging: individuals (Action Guide)
Guidance amended
Compliance: enquiry work: S9A: contract settlement (Action Guide)
Minor amendment
Compliance: risk and enquiry: enquiries in student loan and/or postgraduate loan cases
Guidance amended
Permanent cessation: permanent cessation: deceased cases
Guidance amended under subheading 'Student Loan cases'
Returns: individuals returns: student loan cases
Guidance amended under subheadings 'Completion of the SA return' and 'Return discrepancies'
Amend payment: claim to adjust payments on account: rules for calculating payments on account
Guidance amended
Payments: payments overview: capital gains tax: S281 TCGA 1992 (Action Guide)
Guidance amended
Returns: individuals returns: returns mislaid after logging: individuals (Action Guide)
Steps 9 and 13 amended
Statements: statement issue: request inhibition of statements (Action Guide)
Step 2 amended
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)
Link in Step 4 amended
Returns: view and amend return: student loan and/or postgraduate loan discrepancies (Action Guide)
Spelling error corrected
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Guidance at Step 57 amended
Returns: individuals returns: returns mislaid after logging: individuals (Action Guide)
Guidance amended at Steps 12 and 13
Transfer of liability: transfer from SA to PAYE: Coding out debts
Link under subheading 'Amended Tax Returns' fixed
Records: maintain taxpayer record: maintain agent for taxpayer
Guidance amended under subheading 'Change to agent's name and address details'
Records: set up taxpayer record: criteria for an SA record
Guidance amended
Records: set up taxpayer record: registration of partnerships and partners
Link corrected
2020
Interest, penalties and surcharge: penalties: time to pay (TTP) and late payment penalties
First and fourth roles within the table under the column heading 'Action' amended
Manage work: customer service: request for output evidence of statutory notices
Guidance amended throughout
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
Link in Step 14 updated
Returns: return issue: microfiche record: notice to file
Page archived
Returns: return issue: contents
Page SAM120060 archived
Returns: individuals returns: top slicing relief
Fourth paragraph amended. And a new fifth paragraph added
Assessments: stand-alone assessments: discovery assessment
Guidance amended
Repayments: issue repayment: introduction
Guidance amended under subheading 'Repayment requests by telephone'
Returns: returns work lists: w024 duplicate return logged ..... (Action Guide)
The Note amended at step 1
Interest, penalties and surcharge: surcharge: imposing and amending surcharge
First paragraph under subheading 'Automatic imposition' amended
Repayments: repayment interest: calculation of repayment interest
Third and fourth paragraphs amended
Repayments: issue repayment: nominations and assignments
Minor spelling changes
Records: maintain taxpayer record: SA mixed records (Action Guide)
Step 9 amended
Records: maintain taxpayer record: SA mixed records (Action Guide)
Steps 9 and 14 amended
Records: set up taxpayer record: criteria for a PAYE / SA record
Guidance updated
Records: set up taxpayer record: criteria for an SA record
Guidance updated
Records: set up taxpayer record: view taxpayer facility
Broken link amended
Repayments: issue repayment: R002 repayment notice
Page title amended
Typo in page title corrected
Records: set up taxpayer record: criteria for an SA record
Guidance amended
Appeals, postponements and reviews: appeals: reasonable excuse
Updated to include reference to the Covid-19 pandemic
Repayments: issue repayment: repayment status
Addition of ‘Check draft’
Returns: individuals returns: composite returns for non-resident partners
Amendment to address
Content of WO59 updated
Records: set up taxpayer record: set up individual record
Telephone number in fourth paragraph amended
Records: maintain taxpayer record: HMRC delay in using information
Guidance amended
Updated to include postgraduate loans
Amend payment: claim to adjust payments on account: calculation of payments on account
Updated to include postgraduate loans
Appeals, postponements and reviews: postponements: handling an informal standover (Action Guide)
Updated to include postgraduate loans
Appeals, postponements and reviews:
Updated to include postgraduate loans
Assessments: stand-alone assessments: making an assessment (Action Guide)
Updated to include postgraduate loans
Compliance: enquiry work: opening an enquiry
Updated to include postgraduate loans
Compliance: enquiry work: working an enquiry
Updated to include postgraduate loans
Compliance: enquiry work: concluding an enquiry
Updated to include postgraduate loans
Compliance: enquiry work: S9A: contract settlement (Action Guide)
Updated to include postgraduate loans
Compliance: enquiry work: discovery
Updated to include postgraduate loans
Updated to include postgraduate loans
Compliance: enquiry work: discovery: update payments on account for next year (Action Guide)
Updated to include postgraduate loans
Compliance: enquiry work: contract settlement
Updated to include postgraduate loans
Compliance: risk and enquiry: enquiries in student loan and/or postgraduate loan cases
Updated to include postgraduate loans
Permanent cessation: permanent cessation: emigration
Updated to include postgraduate loans
Returns: individuals returns: student loan cases
Updated to include postgraduate loans
Returns: individuals returns: tax equalised employees (Action Guide)
Updated to include postgraduate loans
Returns: view and amend return: student loan and/or postgraduate loan discrepancies (Action Guide)
Updated to include postgraduate loans
Appeals, postponements and reviews: postponements: what are formal and informal standovers?
Updated to include postgraduate loans
Appeals, postponements and reviews: postponements: Student/Postgraduate loan overpayments
Updated to include postgraduate loans
Entry for form SA670 amended
WO31 Post repayment check cases entry removed
Manage work: work management: lists in the network
W031 Post repayment check cases entry removed
Manage work: work management: managing work lists
W031 Post repayment check cases entry removed
Manage work: work management: W031 post repayment check cases
Page archived
Manage work: work management: contents
Page SAM71112 removed
Records: set up taxpayer record: criteria for a PAYE / SA record
Guidance amended
Repayments: issue repayment: automatic repayments
Guidance amended under subheading 'Repayment authorisation (or cancellation)'
Repayments: issue repayment: repayment authorisation (or cancellation)
Guidance amended
Records: set up taxpayer record: criteria for an SA record
Guidance amended
Repayments: repayment work lists: w031 post repayment check work list
Page archived
Repayments: Repayment work lists: w031 post repayment check work list (Action Guide)
Page archived
Repayments: repayment work lists: contents
Pages SAM113040 and SAM113041 removed
Amend payment: trace payment: refer tracing enquiry to banking operations
Link fixed
Records: set up taxpayer record: criteria for a PAYE / SA record
Guidance amended
Records: movement of taxpayer records: CPR (complex personal return) cases
Link fixed
Repayments: claims made outside a return: claims: carry back of losses / pension contributions
Guidance amended
Returns: individuals returns: unsatisfactory individuals returns
Link fixed
Records: set up taxpayer record: criteria for a PAYE / SA record
Guidance amended
Records: set up taxpayer record: set up individual record (Action Guide)
Link updated in section 6
Manage work: customer service: online services helpdesk
Email address removed
2019
Transfer of liability: regulations 72/81 and SA: regulation 72(5) condition B direction
Guidance amended throughout
Transfer of liability: regulations 72/81 and SA: regulation 81(4) direction
Guidance amended throughout
Records: agent record: setting up new SA agent codes
First paragraph amended
Records: set up taxpayer record: set up individual record (Action Guide)
Link in Step 6 amended
Manage work: work management: W061 Class 2 NICS Marriage and Devolved Residency updates
Link under the subheading 'Action to take on the work item' amended
Some links updated
Manage work: work management: W037 reduction of amount coded out
Link updated
Manage work: work management: W061 Class 2 NICS Marriage and Devolved Residency updates
Link updated
Links added to many of the forms
Broken link fixed
Interest, penalties and surcharge: interest: amending the relevant date (RD) (Action Guide)
Text added
Permanent cessation: permanent cessation: deceased cases
Broken links fixed
Records: bankruptcy: bankruptcy: trustee’s record
Text amended
Repayments: issue repayment: missing card repayment (Action Guide)
New step 6 added
Text added
Manage work: access to records: appeals handler - processing and technical office
Addition to lists
Records: set up taxpayer record: view taxpayer facility
Telephone number amended
Appeals, postponements and reviews: appeals: who can make an appeal?
Links amended
Manage work: work management: W061 Class 2 NICS Marriage and Devolved Residency updates
Guidance and page title amended
Records: set up taxpayer record: registration of partnerships and partners
New guidance added
Records: maintain taxpayer record: contents
New page added - SAM101390
Repayments: issue repayment: cancelling / amending a freestanding credit (Action Guide)
Link added
Returns: partnership returns: introduction
New subheading guidance added - 'Partner disputes'
Returns: partnership returns: mandatory boxes: partnerships (Action Guide)
New subheading guidance added - 'Overseas partners'
Returns: partnership returns: unsatisfactory partnership returns
New subheading guidance added - 'Alternative filing process for investment partnership returns filed after 15 March 2018'
Returns: partnership returns: capture partnership return: guidance
New guidance added under 'Alternative filing process for investment partnerships from 2018-19'
Returns: returns work lists: W061 Class 2 NICS, Marriage and Devolved Residency updates
Guidance and page title amended
Interest, penalties and surcharge: penalties: appeals against fixed automatic penalties
Final paragraph amended
Records: set up taxpayer record: criteria for a PAYE / SA record
All guidance within subheading 'Report your gain and pay straight-away' removed
Records: maintain taxpayer record: duplicate SA records (Action Guide)
Link to 'duplicate referral form' amended
Repayments: issue repayment: cancellation of a repayment (Action Guide)
Link to 'Action Guide for cancelling a Payable Order/Repayment' in step 3 amended
Repayments: claims made outside a return: claims: overpayment relief
Final two bullet points under subheading 'Time limits' amended
Returns: return issue: withdrawing a notice to file
Guidance amended under subheading 'Time limits for withdrawal request'
Link updated
Appeals, postponements and reviews: appeals: what constitutes a valid appeal?
Guidance amended
Appeals, postponements and reviews: objections
Additional guidance added
Records: maintain taxpayer record: SA mixed records (Action Guide)
Step 9 amended
Records: maintain taxpayer record: Scottish income tax
Guidance amended
Repayments: issue repayment: automatic repayments
Second paragraph updated to remove the words 'or amended'
Repayments: issue repayment: missing BACS repayment (Action Guide)
Step 11 amended
Returns: return issue: criteria for issue of short tax return
Additional guidance added
Returns: filing paper returns: 31 October deadline: the paper filing date
Guidance amended
Returns: filing paper returns: return scanning and auto logging process
Guidance amended
Returns: filing paper returns: 31 October deadline: receipt dates and the issue of penalties
Guidance amended
Guidance amended
Returns: individuals returns: logging individuals’ returns
Guidance amended
Returns: individuals returns: logging individuals’ returns (Action Guide)
Final sentence amended
Returns: individuals returns: returns for out of date years: individuals
Guidance amended
Returns: individuals returns: voluntary (unsolicited) returns: individuals
Guidance amended
Returns: individuals returns: voluntary (unsolicited) returns: individuals (Action Guide)
Guidance amended
Returns: individuals returns: repairing obvious errors: individuals
Guidance amended
Returns: partnership returns: logging partnership returns
Guidance amended
Returns: partnership returns: logging partnership returns (Action Guide)
Guidance amended
Returns: partnership returns: unsolicited returns: partnerships
Guidance amended
Returns: partnership returns: unsolicited returns: partnerships (Action Guide)
Guidance amended
Returns: trust returns: logging trust returns
Guidance amended
Returns: trust returns: logging trust returns (Action Guide)
Guidance amended
Returns: trust returns: voluntary returns: trusts
Guidance amended
Returns: trust returns: voluntary returns: trusts (Action Guide)
Guidance amended
Returns: returns work lists: w055 failed online amendments
Link amended
Manage work: work management: W055 failed online amendments and HMRC Corrections
Part 6 amended with the addition of 'Welsh'
Records: maintain taxpayer record: SA mixed records (Action Guide)
Step 7 amended
Records: maintain taxpayer record: Scottish income tax
New and amended Scottish rates
Returns: returns work lists: w055 failed online amendments
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.
Dormant records: automation of dormant record process
Text added to check if compliance issued return and action to take.
Records: maintain taxpayer record: SA mixed records (Action Guide)
Step 7 amended
Repayments: issue repayment: missing BACS repayment (Action Guide)
Issue repayment: missing BACS repayment (Action Guide) - Step 8-Reference to text of letter removed and replaced with 'issue SEES letters SA820 or SA821'
Repayments: issue repayment: non-automatic repayments
Change of address for Welsh contact centre
Returns: return issue: issuing returns other than at annual bulk issue
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
Returns: individuals returns: introduction
Rate changes, ADC to RDC, taxpayer to customer, and contact addresses for SA returns
Returns: individuals returns: logging individuals’ returns
Rate changes, address changes, ADC to RDC, box ref 1.5 to 7.4 and taxpayer to customer
Returns: individuals returns: short tax returns
Text amended
Returns: individuals returns: voluntary (unsolicited) returns: individuals
Broken link for 'Out of Date time Action Guide' corrected
Returns: individual returns: auto-coding
Content updated
Returns: individuals returns: capture of individuals return after 31 Dec: RC cases only
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
Returns: individuals returns: credibility check
Removed reference to S9ZB powers as this does not apply to Pay, tax, benefits FIN 1, CAL 7 and CAL 8
Returns: individuals returns: repairing obvious errors: individuals
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
Returns: returns work lists: w042 returns not captured
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.
Returns: returns work lists: w042 returns not captured (Action Guide)
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 of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE
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
Assessments: stand-alone assessments: introduction
Amendments made to Note 1
Compliance: enquiry work: working an enquiry
Compliance: enquiry work: working an enquiry
As above re student loan cases
Telephone number to be marked as redacted text
Manage work: customer service: request for output evidence of statutory notices
New first paragraph added. And wording amended in the second paragraph
Permanent cessation: permanent cessation: deceased cases
Amendment to where MA is in place
Records: maintain taxpayer record: Scottish income tax
2018-19 Scottish tax band and rates added
Records: maintain taxpayer record: duplicate SA records (Action Guide)
Link added to 'duplicate referral form'
Digital Services: Making Tax Digital for Business
Guidance amended
Records: set up taxpayer record: criteria for an SA record
Text amended
Transfer of liability: transfer from SA to PAYE: Coding out debts
Final paragraph amended
Repayments: repayment work lists: w030 inhibited automatic repayments work list
Text removed in 'No repayment signal is set' part
Interest, penalties and surcharge: penalties: time to pay (TTP) and late payment penalties
Amendments to first and fourth actions
Records: set up taxpayer record: criteria for a PAYE / SA record
New subheading and guidance added - Report your gain and pay straight away
Records: maintain taxpayer record: SA mixed records (Action Guide)
Step 8 amended
Returns: individuals returns: returns for out of date years: individuals
New guidance added after the first set of bullet points
Returns: partnership returns: returns for out of date years: partnerships
Text removed
Records: maintain taxpayer record: HMRC delay in using information
Guidance amended under the 'Delay by HMRC in using information' subheading
Permanent cessation: permanent cessation: deceased cases
Reference to R27 removed from the text within the 'Agents' subheading
Returns: individuals returns: arrears of pension and pay
Link to SAM20050 amended to SAM20030
Returns: individuals returns: arrears of pension and pay (Action Guide)
Link to SAM20050 replaced by SAM20030
Returns: individuals returns: composite returns for non-resident partners
Address amended
Records: set up taxpayer record: set up individual record (Action Guide)
Change of address for Welsh contact centre
Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide)
Change of address for Welsh contact centre
Records: welsh language: introduction
Change of address for Welsh contact centre
Records: welsh language: welsh language - arrangements within SA
Change of address for Welsh contact centre
Records: welsh language: welsh language - arrangements within SA (Action Guide)
Change of address for Welsh contact centre
Repayments: issue repayment: introduction
Change of address for Welsh contact centre
Repayments: issue repayment: repayment of an overpayment (Action Guide)
Change of address for Welsh contact centre
Returns: individuals returns: returns for out of date years: individuals
Out of date return hyperlink fixed
Returns: individuals returns: short tax returns
Taxpayer to customer, rate changes, removal of Netherton reference to EDM along with the correct address, correct box reference, and ADC to RDC
Returns: individuals returns: storing individual returns
ADC to RDC
Returns: individuals returns: SAI: completion of individual’s return
Rate changes
Returns: individuals returns: unsatisfactory individuals returns
Taxpayer to customer and rate changes
Returns: individuals returns: capture operators guidance - return
Page title amended and references to 2008/09 removed
Returns: view and amend return: viewing and amending short tax returns
Taxpayer to customer, rate changes, removal of Netherton reference to EDM along with the correct address, correct box reference, and ADC to RDC
Returns: returns work lists: w053 daily returns review: electronic return cases
ADC to RDC
Returns: returns work lists: w053 daily returns review: INT / RDC / PAYE CIC
ADC to RDC, and amended return references
Returns: returns work lists: w053 daily returns review: INT / RDC / PAYE CIC (Action Guide)
Taxpayer to customer and ADC to RDC
Returns: returns work lists: w016 manual issue of return: welsh language
Change of address for Welsh contact centre
Returns: returns work lists: w016 manual issue of return: welsh language (Action Guide)
Change of address for Welsh contact centre
Returns: returns work lists: w016 manual issue of return: manual return signal
Change of address for Welsh contact centre
Assessments: stand-alone assessments: discovery assessment
Duplicated sentence removed
Assessments: stand-alone assessments: relevant dates for section 101, FA2009 interest purposes
Added 'Revenue Assessment Type' to the tables. And further changes have been made
Assessments: stand-alone assessments: examples
Amended throughout
Digital Services: Making Tax Digital for Business
Paragraph added relating to Agents who've been invited to access their AS account
Records: set up taxpayer record: notification on form SA1
Phone numbers changed
Records: set up taxpayer record: set up individual record
Phone number changed
Records: set up taxpayer record: set up individual record (Action Guide)
Address for Welsh contact centre changed
Records: maintain taxpayer record: address RLS
Under the 'Amending an address or RLS signal' subheading, new fourth bullet point added for post code to be entered in capitals
Records: bankruptcy: bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide)
Address for Welsh Contact Centre changed
Records: welsh language: introduction
Address of Welsh contact centre changed
Records: welsh language: welsh language - arrangements within SA
Address of Welsh Contact Centre changed
Records: welsh language: welsh language - arrangements within SA (Action Guide)
Address of Welsh Contact Centre changed
Repayments: issue repayment: introduction
Address of Welsh Contact Centre changed and references to taxpayer changed to customer
Repayments: issue repayment: non-automatic repayments
Address of Welsh Contact Centre changed and reference to taxpayer changed to customer
Repayments: issue repayment: repayment of an overpayment (Action Guide)
Address of Welsh Contact Centre changed
Returns: return issue: requesting automatic issue of returns after ITAR
Customer address abroad and 70 plus age bullet points removed. Sentence added which states 'Request Return will be greyed out'
Returns: individuals returns: returns for out of date years: individuals
Time limits updated
Returns: returns work lists: w016 manual issue of return: welsh language
Address of Welsh Contact Centre changed
Returns: returns work lists: w016 manual issue of return: welsh language (Action Guide)
Address of Welsh Contact Centre changed
Returns: returns work lists: w016 manual issue of return: manual return signal
Address of Welsh Contact Centre changed
Assessments: stand-alone assessments: amending SA payments on account
Guidance amended in the Revenue Assessment Type: Discovery table
Assessments: stand-alone assessments: contents
Title of Contents page changed to 'Stand-alone assessments'
Assessments: stand-alone assessments: introduction
Title of Contents page changed to 'Stand-alone assessments'. And minor wording and format changes
Assessments: stand-alone assessments: discovery assessment
Title of Contents page changed to 'Stand-alone assessments'. And minor formatting changes
Compliance: enquiry work: opening an enquiry
Links and references to CSLM corrected
Compliance: enquiry work: contract settlement
'Designatory details' changed to 'Maintain Return Summary'. And link to CSLM8575 added
Compliance: risk and enquiry: enquiries in student loan and/or postgraduate loan cases
The need to contact the Student Loans Unit in writing removed
Records: set up taxpayer record: criteria for a PAYE / SA record
New wording added where an individual has Capital Gains to pay after the annual exemption, a return should be completed
Records: set up taxpayer record: criteria for an SA record
New paragraph added regarding tax years 2017-2018 onwards. And final bullet point on the page amended
Records: set up taxpayer record: set up individual record (Action Guide)
Step 14 amended
Records: set up taxpayer record: view taxpayer facility
Link to SA, Record Protection Team (PT Operations) mailbox amended
Records: maintain taxpayer record: introduction
'Taxpayer' amended to 'Customer' throughout the guidance
Repayments: issue repayment: missing repayments (Action Guide menu)
New page added - CH110124
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
Step 57 - the word 'agent' removed because bank details should only be accepted from the customer
Returns: return issue: automatic annual bulk issue
Short turnover limit changed from £83,000 to £85,000
Returns: return issue: criteria for issue of short tax return
Turnover limit for self-employment and, land and property changed from £83,000 to £85,000
Returns: return issue: the customer return profile
SA103S and SA103F turnover limit changed from £83,000 to £85,000
Returns: individuals returns: rent a room for traders
Rent a room limit increased to £85,000
Returns: partnership returns: SAI: completion of partnership return
Turnover limits updated and minor changes to wording
Returns: returns processed by EDM scanning facility: introduction
Title amended. Turnover limit changed from £83,000 to £85,000. And major changes to scanning returns process and location
Returns: returns processed by EDM scanning facility: unsatisfactory returns
Title amended. And SA200 turnover limit changed from £83,000 to £85,000
Appeals, postponements and reviews: appeals: what constitutes a valid appeal?
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
Appeals, postponements and reviews: appeals: reasonable excuse
Guidance added under subheadings 'The customer did not receive the return' and 'HMRC online service does not accept the return'
Appeals, postponements and reviews: appeals: settling an appeal (Action Guide)
Step 5 'file away papers' removed
Returns: filing paper returns: 31 October deadline: claims for reasonable excuse
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
Returns: individuals returns: repairing obvious errors: individuals
Information used in making a repair amended to clarify when S9Zb applies and when to use NPS
Assessments: stand-alone assessments: introduction
Major amendments
Assessments: stand-alone assessments: discovery assessment
Major amendments
Assessments: stand-alone assessments: recovery of over-repayment of tax
Page title and guidance amended
Page title and guidance amended
Assessments: stand-alone assessments: capital gains - withdrawal of roll-over relief
Page title and guidance amended
Assessments: stand-alone assessments: self employment - adjustment to years prior to cessation
Page title and guidance amended
Assessments: stand-alone assessments: making an assessment
Major amendments
Assessments: stand-alone assessments: making an assessment (Action Guide)
Major amendments
Assessments: stand-alone assessments: re-issuing an assessment
Page title and guidance amended
Assessments: stand-alone assessments: appeal against an assessment
Page title and guidance amended
Assessments: stand-alone assessments: amending an assessment
Page title and guidance amended
Assessments: stand-alone assessments: amending SA payments on account
Page title and guidance amended
Assessments: stand-alone assessments: relevant dates for section 101, FA2009 interest purposes
Page title and guidance amended
Assessments: stand-alone assessments: summary
Page title and guidance amended
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA
Warning and error messages - authority to be obtained from enquiry officer
Compliance: enquiry work: opening an enquiry
'CQI workbench' substituted with 'Caseflow/CRMM'
Compliance: enquiry work: S9A: contract settlement (Action Guide)
'CQI workbench' substituted with 'Caseflow/CRMM'
Records: agent record: introduction
National insurance procedural guidance deleted as this is now obsolete
Repayments: issue repayment: PAYE repayment system
3rd bullet sentence 'The set-off of a CIS deduction is to be made to an earlier year's CODA liability' deleted
Records: maintain taxpayer record: Scottish income tax
A new section 'Further Scottish Income Tax' added to include 2017-18 tax rates table
Repayments: issue repayment: nominations and assignments
A valid assignment - further clarification at final bullet on what is a valid assignment
Transfer of liability: transfer from SA to PAYE: Coding out debts
SA balancing payments and PAYE underpayments are not included in the Graduated Income Scale
Records: set up taxpayer record: criteria for a PAYE / SA record
Reworded to clarify expenses or professional subscriptions of £2500 or in excess as current wording led to confusion
Transfer of liability: transfer of annual claims case to SA: introduction
Page archived - Guidance is now in the PAYE manual at page PAYE79031
Transfer of liability: transfer of annual claims case to SA: one year only cases
Page archived - Guidance is now in the PAYE manual at page PAYE79031
Transfer of liability: transfer of annual claims case to SA: one year only cases (Action Guide)
Page archived - Guidance is now in the PAYE manual at page PAYE79031
Transfer of liability: transfer of annual claims case to SA: contents
Page archived - Guidance that was within this section (pages SAM143001, SAM143010 and SAM143011) is now in the PAYE manual at page PAYE79031
2017
Records: maintain taxpayer record: SA mixed records (Action Guide)
Link to 'M1 referral form (Word 96KB)' amended to the correct attachment
Returns: return issue: microfiche record: notice to file
Wording amended to clarify where evidence is required
Returns: individuals returns: unsatisfactory individuals returns
Page amended
Debt and return pursuit: overview: remission
Reminder Note: Don’t undertake multiple write offs for the same surcharge on the same day
Assessments: revenue amendment: revenue amendment
Revenue amendments made to self-assessment for Partial & Final Closure Notices
Manage work: customer service: request for output evidence of statutory 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.
Returns: return issue: microfiche record: notice to file
removed Mike Avey name, email and telephone number from guidance and replace with library.mrs@hmrc.gsi.gov.uk.
hyperlink to stencil changed
Appeals, postponements and reviews: objections
Appeals, postponements and reviews: objections- Wording added to clarify objections only applies to CY-1 and return must have been received.
Records: set up taxpayer record: partnerships
Remove reference to NIPG as this guidance/ manual no longer exists
Records: set up taxpayer record: partnership as partner
Remove reference to NIPG as this guidance/ manual no longer exists
Records: set up taxpayer record: set up individual record
Remove reference to NIPG as this guidance/ manual no longer exists.
Records: set up taxpayer record: set up partner
Remove reference to NIPG as this guidance/ manual no longer exists
Records: maintain taxpayer record: liability unlikely
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
Records: maintain taxpayer record: SA mixed records (Action Guide)
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: contents
Records: maintain taxpayer record: SA duplicate records (Action Guide) added
Records: maintain taxpayer record: SA duplicate records (Action Guide) (502974) added
Records: maintain taxpayer record: SA duplicate records (Action Guide) (502974) added
Amend payment: claim to adjust payments on account: introduction
Subject updated
Amend payment: claim to adjust payments on account: overpayment and repayment
Subject updated.
Amend payment: claim to adjust payments on account: validity of claim to adjust payments on account
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
Compliance: enquiry work: enquiry window
EXAMPLE 5
A further explanation added to clarify if a return is received on a quarter date.
Returns: individuals returns: computer generated versions of tax returns
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
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
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.
Returns: returns processed at HMRC Netherton: HMRC Netherton: logging returns
Layout change
Returns: returns processed at HMRC Netherton: HMRC Netherton: logging returns (Action Guide)
Layout change
Layout change
Returns: returns processed at HMRC Netherton: HMRC Netherton: return is not signed
Layout change
Returns: returns processed at HMRC Netherton: HMRC Netherton: return is not signed (Action Guide)
Layout change
Returns: returns processed at HMRC Netherton: HMRC Netherton: returns for earlier years
Layout change
Layout change
Layout change
Layout change
Returns: returns processed at HMRC Netherton: HMRC Netherton: taxpayer address changes
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
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)
Repayments: issue repayment: Creating a freestanding credit-Action Guide.
The No repayment signal is no longer automatically set when using this function.
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
Returns: returns work lists: w042 returns not captured
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.
Returns: returns work lists: w042 returns not captured (Action Guide)
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.
Returns: return issue: introduction
Subject updated
Returns: return issue: issuing returns other than at annual bulk issue
Subject updated
Compliance: enquiry work: discovery
‘Student Loan repayments’
As above re student loan cases and redacted tele number
Compliance: enquiry work: contract settlement
Compliance: enquiry work: contract settlement
Final paragraph new text as above re student Loan cases and tele number to be redacted.
Records: trace taxpayer record: contents
New page sam104002 added
Returns: return issue: new commencement cases
Changes made under sections ‘General’ & ‘manual preparation’ in respect of correcting Return issue dates.
Transfer of liability: transfer from SA to PAYE: Coding out debts
At the first hyphen add the text, select ‘ coding ‘as the reason on the E form’
Compliance: enquiry work: opening an enquiry
‘Student Loan cases’ entry regarding using the correct student loan plan type in calculations.
Telephone number should be marked as redacted text.
Compliance: enquiry work: S9A: contract settlement (Action Guide)
‘Recording additional Student Loan repayments’ As above re student loans
Telephone number should be marked as redacted text.
Returns: return issue: introduction
Changes made to correct returns issue date and to remove the text relating to the order line and replace with the Gov .uk website.
Returns: individuals returns: computer generated versions of tax returns
‘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.
Returns: partnership returns: computer generated versions of tax returns
computer generated versions of tax returns (amendments as above re substitute forms /HMRC Logo@ SAM121020 )
Records: maintain taxpayer record: SA mixed records (Action Guide)
New links added for stencil
Records: maintain taxpayer record: SA mixed records (Action Guide)
Updated sam101106c
Updated sam101106c
Returns: partnership returns: computer generated versions of tax returns
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.
Records: set up taxpayer record: annual claims cases and SA
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’
Records: maintain taxpayer record: dormant records: making a record dormant (Action Guide)
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’
Repayments: issue repayment: automatic repayments
Below Sub heading Automatic processing 3rd Bullet point change (made within last 30 days) to (made within last 14 days)
Permanent cessation: permanent cessation: deceased cases
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
Records: maintain taxpayer record: inhibit auto closure signal
Text added regarding compliance setting the ACI signal
Returns: return issue: withdrawing a notice to file
Text added regarding action to take when the ACI signal is set by compliance.
Manage work: work management: W055 failed online amendments and HMRC Corrections
New Bullet 6 to describe a new reason for work list population.
New Bullet 6 to describe a new reason for work list population.
Permanent cessation: permanent cessation: period of administration
Subject updated in respect of Trusts
Records: set up taxpayer record: annual claims cases and SA
Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced
Records: maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return
Duplicated text removed
Records: movement of taxpayer records: SA responsible office rules
removed unnecessary wording from Trusts
Returns: returns work lists: contents
added details of an additional reason for population when status is changed and link added to PT Ops Action Guide for W055
menu re-ordered
Returns: individual returns: return receipt (individual): responsible office elsewhere
Individual returns: return receipt (individual): responsible office elsewhere - Subject updated to refer to MSG100850 for logging and scanning guidance
Amend payment: claim to adjust payments on account: introduction
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
Interest, penalties and surcharge: penalties: time to pay (TTP) and late payment penalties
changed referral method to eform in the ‘Action’ column of table for 2 scenario’s and the heading required for the eform.
Interest, penalties and surcharge: surcharge: Business Review Unit (BRU)
Business Review Unit (BRU) - for appeals against surcharges for tax year’s 2009-10 address changed.
Interest, penalties and surcharge: surcharge: time to pay and surcharge
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
Manage work: access to records: agent maintainer
agent Maintainer- Address changed and removed text relating to agents based abroad.
Records: set up taxpayer record: criteria for a PAYE / SA record
Set up taxpayer record: criteria for PAYE and SA record-Investment schemes and relief claimed for each item changed to £10000
Records: set up taxpayer record: criteria for an SA record
Set up taxpayer record: criteria for SA record-Investment schemes and relief claimed for each item changed to £10000
Records: set up taxpayer record: annual claims cases and SA
Set up taxpayer record: annual claims cases and SA – Reference to Leicester Claims Office removed and reference to HMRC PAYE & SA, Cardiff introduced
Records: set up taxpayer record: periods of administration
Set up taxpayer record: periods of administration – subject updated to mention HMRC PAYE & SA, Cardiff and HMRC Administration of Estates, Cardiff
Records: set up taxpayer record: set up trade (Action Guide)
Set up taxpayer record: set up trade (Action Guide) - Step 1 updated
Records: set up taxpayer record: set up trust record
Set up taxpayer record: set up trust record – subject updated
Records: set up taxpayer record: when to set up a trust SA record
Set up taxpayer record: when to set up a trust SA record - subject updated
Compliance: risk and enquiry: enquiries in student loan and/or postgraduate loan cases
Subject updated.
Records: maintain taxpayer record: criteria for auto removal of cases from SA using CY-1 return
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.
Returns: individuals returns: introduction
Return issue: automatic annual bulk issue – Short turnover limit changed from £82,000 to £83,000
Returns: individuals returns: logging individuals’ returns
Individuals returns: logging individuals’ returns - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Appeals, postponements and reviews: postponements: Student/Postgraduate loan overpayments
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
Returns: individuals returns: logging individuals’ returns (Action Guide)
Individuals returns: logging individuals’ returns (Action Guide) - income limit for self-employment and land and property changed from £82,000 to £83,000
Returns: individuals returns: short tax returns
Individual returns: short tax returns – turnover limit changed from £82,000 to £83,000
Returns: individuals returns: SAI: completion of individual’s return
Individuals returns: SAI: completion of individual’s return – Annual turnover figure changed from £82,000 to £83,000
Returns: individuals returns: unsatisfactory individuals returns
Individuals returns: unsatisfactory individuals returns - SA200 turnover limit changed from £82,000 to £83,000
Manage work: work management: contents
Title updated.
Appeals, postponements and reviews:
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
Manage work: work management: W061 Class 2 NICS Marriage and Devolved Residency updates
Subject updated.
Records: movement of taxpayer records: SA responsible office rules
Movement of taxpayer records: SA responsible office rules - subject updated under sub heading 'Trusts'
Permanent cessation: permanent cessation: introduction
Subject updated.
Returns: return issue: automatic annual bulk issue
Return issue: automatic annual bulk issue - Short turnover limit changed from £82,000 to £83,000
Returns: return issue: criteria for issue of short tax return
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
Returns: return issue: the customer return profile
Return issue: the taxpayer return profile – SA103S and SA103F turnover limit changed from £82,000 to £83,000
Permanent cessation: permanent cessation: deceased cases
Subject updated.
Compliance: enquiry work: opening an enquiry
Enquiry work: opening an enquiry - Text under Student Loan Cases updated to refer to the Collection of Student Loan manual in two places
Returns: individuals returns: rent a room for traders
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
Returns: partnership returns: SAI: completion of partnership return
Partnership returns: SAI: completion of partnership return – Turnover limits updated
Returns: returns processed by EDM scanning facility: introduction
Returns processed by HMRC Netherton: introduction - turnover limit for self-employment and land and property changed from £82,000 to £83,000
Returns: view and amend return: student loan and/or postgraduate loan discrepancies (Action Guide)
Content updated
Returns: returns work lists: w055 failed online amendments
Returns work lists: w055 failed online amendments – added details of an additional reason for population when status is changed
Returns: returns processed by EDM scanning facility: unsatisfactory returns
Returns processed at HMRC Netherton: HMRC Netherton: unsatisfactory returns - SA200 turnover limit changed from £82,000 to £83,000
Returns: returns work lists: w055 failed online amendments (Action Guide)
Content deleted
Returns: returns work lists: contents
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 deleted
New entry - Returns work lists: contents – new entry in respect of SAM125241 - Class 2 NICS, Marriage and Scottish updates. Entry for SAM125211 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 of liability: transfer from SA to PAYE: introduction
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 of liability: transfer from SA to PAYE: automatic transfer of balancing payment to PAYE
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
Compliance: enquiry work: opening an enquiry: using ITSA discovery records (Action Guide)
subject updated
Compliance: enquiry work: concluding an enquiry
Reference made to the Collection of Student Loan manual under sub heading Contract settlement: Student Loans
Compliance: enquiry work: discovery
subject updated to include reference to the Collection of Student Loan Manual
Compliance: enquiry work: contract settlement
contract settlement – subject updated to include references to the Collection of Student Loan Manual
Returns: individuals returns: returns for out of date years: individuals
Link to PT OPs Action Guide replaced
2016
New entries made for SA380 - Late filers letter and SA381 First time filers letter
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
Amend payment: claim to adjust payments on account: processing a claim to adjust PoA (Action Guide)
Claim to adjust payments on account: processing a claim to adjust PoA (Action Guide) – link to PT Ops Action Guide corrected
Manage work: work management: W061 Class 2 NICS Marriage and Devolved Residency updates
Work management: W061 Class 2 NICS and Marriage updates –entry updated to link to PT Ops Action Guides
Records: set up taxpayer record: view taxpayer facility
Set up taxpayer record: view taxpayer facility – entry for `D’ updated to link to PT Ops Action Guide and the SA Record Protection team
Records: maintain taxpayer record: SA mixed records (Action Guide)
Maintain taxpayer record: SA mixed records (Action Guide) – step 9 updated to change the e-mail address to send the stencil to
Repayments: issue repayment: nominations and assignments
Issue repayment: nominations and deeds / letters of assignment – subject updated to state what a valid assignment is
Repayments: repayment work lists: w030 inhibited automatic repayments work list (Action Guide)
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
Repayments: claims made outside a return: claims: overpayment relief
Claims: overpayment relief – subject updated to remove reference to Partnerships and to add a Note for clarification that partnerships cannot claim Overpayment relief
Returns: return issue: introduction
Return issue: introduction – Subject updated to include details of SA380 reminder letter and SA381 first time filers letter
Returns: return issue: issuing returns other than at annual bulk issue
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
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
Returns: return issue: withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
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
Returns: individuals returns: prior year adjustments: individuals returns
Individuals returns: prior year adjustments: individuals returns – table removed and reference made to SA User page for Capture Operators Guide
Returns: individual returns: auto-coding
Individual returns: auto-coding – Note added to advise that no auto coding updates are sent from January to 5 April each year
Returns: returns work lists: w059 online return rejections
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
Returns: filing paper returns: 31 October deadline: receipt dates and the issue of penalties
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
Returns: view and amend return: contents
View and amend return: contents- New entry added for subject SAM124035 - Auto-correcting the SA return for Class 2 National Insurance