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Self Assessment Manual
Publication Date: 2025
Publisher: Bloomsbury Professional
Copyright: 2025 Crown
Self Assessment Manual
This manual contains guidance and processes for Self Assessment (SA)
Last update: 28th February 2025
Contents
- SAM001: Glossary
- SAM002: Index of Forms
- SAM003: Index of Functions
- SAM004: Index of Legislation
- SAM005: Index of Work Lists
- SAM006: Contact Point
- SAM007: General Data Protection Regulation (GDPR)
- Close sectionSAM1000: Claim to adjust payments on account: contents
- SAM1001: Introduction
- SAM1010: Calculation of payments on account
- SAM1020: Collecting payments on account
- SAM1030: Receiving a claim to adjust payments on account
- SAM1040: Validity of claim to adjust payments on account
- SAM1050: Processing a claim to adjust PoA
- SAM1051: Processing a claim to adjust PoA (Action Guide)
- SAM1060: Incorrect adjustments and errors
- SAM1070: Overpayment and repayment
- SAM1080: Recovery of payments on account and costs
- SAM1081: Recovery of payments on account and costs (Action Guide)
- SAM1100: Rules for calculating payments on account
- SAM1110: Rules for adjusting payments on account
- SAM1120: Consequences of amending payments on account
- Close sectionSAM3000: Trace payment: contents
- SAM3001: Amend payment: trace payment: introduction
- SAM3010: Amend payment: trace payment: locate SA payment using SA trace function
- SAM3020: Refer tracing enquiry to Banking Operations
- SAM3030: Amend payment: trace payment: trace non-SA payment
- SAM3040: Amend payment: trace payment: types of non-cheque payment
- SAM3050: Amend payment: trace payment: non-matched payments
- Close sectionSAM10000: Appeals: contents
- SAM10001: Introduction
- SAM10010: Who can make an appeal?
- SAM10020: What constitutes a valid appeal?
- SAM10030: Grounds of appeal
- SAM10040: Who should handle an appeal?
- SAM10041: Who should handle an appeal (Action Guide)
- SAM10050: What SA items are subject to appeal?
- SAM10060: Handling an appeal against a charge based item
- SAM10061: Handling an appeal against a charge based item (Action Guide)
- SAM10070: Handling an appeal against a non charge based item
- SAM10071: Handling an appeal against a non charge based item (Action Guide)
- SAM10080: Appeal against a late filing penalty
- SAM10081: Appeal against a fixed automatic penalty for tax years 2009-10 and earlier, and late filing penalty and late payment penalty for tax years 2010-11 onwards (Action Guide menu)
- SAM10082: FAP: reasonable excuse appeal against (Action Guide)
- SAM10083: Appeal against the non-capping of a FAP for tax years 2009-10 and earlier (Action Guide)
- SAM10084: Late filing and payment penalties for tax years 2010-11 onwards (Action Guide)
- SAM10090: Reasonable excuse
- SAM10100: Appeal against misc. penalties / surcharge (for tax years 2009-10 and earlier)
- SAM10110: Appeal against a Revenue assessment
- SAM10120: Appeal against a Revenue amendment
- SAM10130: Appeals on behalf of a partnership
- SAM10150: Amending appeal details
- SAM10160: Settling an appeal
- SAM10161: Settling an appeal (Action Guide)
- SAM10170: W015 Open appeals work list
- SAM10180: Appeal acknowledgement form
- SAM10190: Objections
- Close sectionSAM11000: Postponements: contents
- SAM11001: Introduction
- SAM11010: What are formal and informal standovers?
- SAM11020: What SA items can be postponed?
- SAM11030: Who can make a postponement application?
- SAM11040: What form should a postponement application take?
- SAM11050: Who should handle a postponement application?
- SAM11060: Handling a formal standover
- SAM11061: Handling a formal standover (Action Guide)
- SAM11070: Handling an informal standover
- SAM11071: Handlling an informal standover (Action Guide)
- SAM11080: Unacceptable postponement application
- SAM11081: Unacceptable postponement application (Action Guide)
- SAM11090: Postponement application - penalty or surcharge
- SAM11100: Postponement application - Revenue assessment
- SAM11110: Postponement application - Revenue amendment
- SAM11120: Postponement applications - partnership
- SAM11130: Student/Postgraduate loan overpayments
- SAM11131: Student loan overpayments (Action Guide)
- SAM11140: Making adjustments to an SA standover
- SAM11150: W015 Open appeals work list
- SAM11160: W019 Review informal standovers work list
- Close sectionSAM12000: Reviews: contents
- SAM12001: Appeals, postponements and reviews: reviews: introduction
- SAM12010: Appeals, postponements and reviews: reviews: time limits
- SAM12020: Appeals, postponements and reviews: reviews: review decision of appeal against FAP or surcharge (Reviewers Action Guide)
- SAM12030: Appeals, postponements and reviews: reviews: review conclusion letters
- SAM12040: Appeals, postponements and reviews: reviews: appeals review unit (ARU)
- Close sectionSAM20000: Stand-alone assessments: contents
- SAM20001: Introduction
- SAM20010: Discovery assessment
- SAM20020: Recovery of over-repayment of tax
- SAM20030: Pensions taxable on the amount accruing in the year (accruals basis)
- SAM20040: Capital gains - withdrawal of roll-over relief
- SAM20050: Self employment - adjustment to years prior to cessation
- SAM20060: Making an assessment
- SAM20061: Making an assessment (Action Guide)
- SAM20070: Re-issuing an assessment
- SAM20080: Appeal against an assessment
- SAM20090: Amending an assessment
- SAM20100: Amending SA payments on account
- SAM20110: Relevant dates for section 101, FA2009 interest purposes
- SAM20120: Examples
- SAM20130: Summary
- Close sectionSAM21000: Revenue amendment: contents
- Close sectionSAM22000: Non SA assessing: contents
- SAM22001: Assessments: non SA assessing: introduction
- SAM22010: Assessments: non SA assessing: legislation
- SAM22020: Assessments: non SA assessing: creating the SEES 310(Z) letter
- SAM22030: Assessments: non SA assessing: entering charges on SAFE
- SAM22040: Assessments: non SA assessing: amendments to pre-SA 1995-96 schedule D assessments
- SAM22050: Assessments: non SA assessing: amendments to assessments (Action Guide)
- SAM22060: Assessments: non SA assessing: appeals
- Close sectionSAM30000: SA Risk Mart: contents
- Close sectionSAM31000: Enquiry work: contents
- SAM31001: Introduction
- SAM31010: Failure to notify cases where no TMA 1970, s 9A enquiry
- SAM31011: Failure to notify cases where no TMA 1970, s 9A enquiry (Action Guide)
- SAM31020: Opening an enquiry
- SAM31021: Opening an enquiry: Using ITSA discovery records (Action Guide)
- SAM31030: Working an enquiry
- SAM31031: Working an enquiry: Using ITSA discovery records (Action Guide)
- SAM31040: Concluding an enquiry
- SAM31041: Concluding an enquiry (Action Guide menu)
- SAM31042: S9A: contract settlement (Action Guide)
- SAM31043: S9A: non-contract settlement (Action Guide)
- SAM31044: S12AC enquiries completed (partnership SA record) (Action Guide)
- SAM31045: S12AC enquiries completed (partners SA records) (Action Guide)
- SAM31046: Concluding an enquiry: Using ITSA discovery records (Action Guide)
- SAM31050: Discovery
- SAM31051: Discovery (Action Guide menu)
- SAM31052: Discovery: recording cases on the CQI workbench (Action Guide)
- SAM31053: Discovery/contract settlements: Student loan and/or postgraduate loan repayments (Action Guide)
- SAM31054: Discovery: Update payments on account for next year (Action Guide)
- SAM31060: Contract settlement
- SAM31070: The automatic move signal
- SAM31080: Enquiry status
- SAM31090: Contract settlement - payments on account - examples
- SAM31100: Enquiry window
- Close sectionSAM32000: Risk and enquiry: contents
- SAM32001: Introduction
- SAM32010: Automated risk assessment
- SAM32020: Compliance signals
- SAM32030: Enquiries in student loan and/or postgraduate loan cases
- SAM32040: Mandatory enquiries
- SAM32050: Manual risk assessment
- SAM32060: Personal return compliance
- SAM32070: Profiling
- SAM32080: Segmentation
- SAM32090: ITSA segment types
- SAM32100: Mandatory review for possible enquiry signal - reasons
- Close sectionSAM33000: Compliance work lists: contents
- SAM33001: Compliance: risk and enquiry: compliance work lists: introduction
- SAM33010: Compliance: compliance work lists: capital gains / losses
- SAM33020: Compliance: compliance work lists: dual residence (first claim)
- SAM33030: Compliance: compliance work lists: failure to notify
- SAM33040: Compliance: compliance work lists: w036 informal discharge review list
- SAM33050: Compliance: compliance work lists: mandatory enquiry list
- SAM33060: Compliance: compliance work lists: mandatory review list
- SAM33065: Compliance: compliance work lists: potential selection for enquiry priority signal
- SAM33070: Compliance: compliance work lists: new lloyds schedule
- SAM33080: Compliance: compliance work lists: non-domicile (first claim)
- SAM33090: Compliance: compliance work lists: non-residence
- SAM33100: Compliance: compliance work lists: post transaction ruling
- SAM33110: Compliance: compliance work lists: profiles list
- SAM33120: Compliance: compliance work lists: provisional figures
- SAM33130: Compliance: compliance work lists: transferred in cases
- SAM33140: Compliance: compliance work lists: very late return
- Close sectionSAM40000: Construction industry cases: contents
- SAM40001: Construction industry cases: construction industry cases: introduction
- SAM40010: Construction industry cases: construction industry cases: responsibility
- SAM40020: Construction industry cases: construction industry cases: transfer of responsibility (Action Guide)
- SAM40040: Construction industry cases: construction industry cases: in-year repayments to subcontractors
- SAM40041: Construction industry cases: construction industry cases: in-year repayments to subcontractors (Action Guide)
- Close sectionSAM50000: Debt and return pursuit: Overview: contents
- Close sectionSAM50500: Digital Services: overview: contents
- Close sectionSAM60000: Interest: contents
- SAM60001: Introduction
- SAM60020: Enquiries about and objections to interest
- SAM60021: Sending a submission to the Interest Review Unit (Action Guide)
- SAM60030: Interest charges / repayment supplement
- SAM60040: Concessional dates
- SAM60050: Amending the relevant date (RD)
- SAM60051: Amending the relevant date (RD) (Action Guide)
- SAM60052: Amending the relevant date - examples
- SAM60055: Effective date of payment
- SAM60060: Amending the effective date of payment (EDP)
- SAM60061: Amending the effective date of payment (EDP) (Action Guide)
- SAM60070: Quality checks
- SAM60080: Statutory due dates
- Close sectionSAM61000: Penalties: contents
- 2009-10 returns and earlier
- SAM61001: Introduction
- SAM61010: FAP: advising and warning the taxpayer about
- SAM61020: Fixed automatic penalties: automatic imposition of
- SAM61030: Fixed automatic penalty record: amending the
- SAM61031: Fixed automatic penalty record: amending the (Action Guide menu)
- SAM61032: Reapplying FAP after cancellation: current year minus 1 (CY-1) (Action Guide)
- SAM61033: Reapplying FAP after cancellation: current year minus 2 (CY-2) (Action Guide)
- SAM61040: Fixed automatic penalties: deceased cases
- SAM61050: Fixed automatic penalties: late issued returns
- SAM61060: Appeals against fixed automatic penalties
- SAM61061: Appeals against fixed automatic penalties (Action Guide menu)
- SAM61062: FAP: reasonable excuse appeal against (Decision Makers Action Guide)
- SAM61063: Appeals against non-capping of FAP (Action Guide)
- SAM61064: Appeals Review Unit (ARU)
- SAM61080: Daily penalties: consider raising a
- SAM61090: Daily penalties: procedures for applying
- SAM61100: FAP and daily penalties: interaction between
- SAM61110: Tax-geared penalties
- 2010-11 returns onwards
- SAM61200: Introduction for 2010-11 returns onwards
- SAM61210: Advising and warning the taxpayer about penalties for 2010-11 returns onwards
- SAM61220: Late filing fixed penalty for 2010-11 returns onwards
- SAM61230: Late filing daily penalties for 2010-11 returns onwards
- SAM61231: Reducing daily penalties
- SAM61232: Reducing a daily penalty (Action Guide)
- SAM61240: Late filing (tax geared) penalties for 2010-11 returns onwards
- SAM61250: Late payment penalties for 2010-11 returns onwards
- SAM61260: Cancelling a penalty for 2010-11 returns onwards
- SAM61261: Cancelling a penalty for 2010-11 returns onwards (Action Guide)
- SAM61270: Deceased cases
- SAM61280: Clerically raising penalties for years prior to CY-4
- SAM61281: Manually raising and amending a penalty (Action Guide)
- SAM61290: Appeals against late filing penalties
- SAM61310: Appeals against late payment penalties
- SAM61330: Appeals Review Unit (ARU)
- SAM61340: Control penalties
- SAM61341: Control penalties - inhibit future penalties (for tax years 2010-2011 onwards) (Action Guide)
- SAM61350: Effects of amendments to relevant date for interest
- SAM61351: Deferring a late payment penalty trigger date (Action Guide)
- SAM61360: Effects of unlogging a return
- SAM61370: Effects of amending a return received date
- SAM61380: Time to pay (TTP) and late payment penalties
- SAM61381: Referring an appeal to Debt Management and Banking - time to pay cases (Action Guide)
- SAM61382: Rejecting an appeal - time to pay cases (Action Guide)
- SAM61390: Late payment penalty trigger date
- Close sectionSAM62000: Surcharge: contents
- SAM62001: Introduction
- SAM62010: Advising and warning the taxpayer
- SAM62020: Appeals against surcharge
- SAM62021: Appeals against surcharge (Decision Makers Action Guide)
- SAM62030: Effects of amendments to relevant dates for interest
- SAM62031: Effects of amendments to relevant dates for interest (Action Guide)
- SAM62050: Imposing and amending surcharge
- SAM62070: TTP start and end dates
- SAM62080: Surcharge trigger date
- Close sectionSAM70000: Customer service: contents
- SAM70001: Introduction
- SAM70010: Advice regarding forms P60 and P11D
- SAM70020: IT Service Centre
- SAM70030: Business by telephone
- SAM70040: Customer education
- SAM70050: Customer support
- SAM70060: Debt management and banking
- SAM70070: Needs Enhanced Support service
- SAM70080: Help with self calculation after 31 October
- SAM70090: Request for output evidence of statutory notices
- SAM70100: Online filing - dealing with enquiries
- SAM70110: Online services helpdesk
- SAM70120: Orderline
- SAM70130: SA business user support mailbox and other communication channels
- SAM70140: SA helpline
- SAM70150: Visually impaired media unit
- SAM70151: Visually impaired media unit (Action Guide)
- SAM70160: Welsh language service
- Close sectionSAM71000: Work management: contents
- SAM71001: Introduction
- SAM71010: Access to work lists
- SAM71020: Allocation of responsibility for work items
- SAM71030: How work items are created
- SAM71040: Lists in the network
- SAM71050: Management information
- SAM71060: Managing work lists
- SAM71070: Postcodes
- SAM71080: W008 Outstanding debt and/or return
- SAM71082: W010 BF penalty for issue
- SAM71084: W011 Review remission for cancellation
- SAM71086: W012 Remissions and remission cancellation quality assurance
- SAM71088: W013 Potential transfer cases
- SAM71090: W014 bankruptcy or voluntary arrangement cases
- SAM71092: W015 Open appeals
- SAM71094: W016 Manual issue of returns
- SAM71098: W018 Review Revenue assessments
- SAM71100: W019 Review informal standovers
- SAM71102: W024 Duplicate return logged - original already logged or captured
- SAM71104: W025 Fully captured/unlogged returns
- SAM71106: W028 Repayments to be authorised or cancelled
- SAM71108: W029 Rejected repayments
- SAM71110: W030 Inhibited automatic repayments
- SAM71114: W032 RLS cases
- SAM71116: W033 Transfer to COP security review
- SAM71118: W034 Sundry charge quality check
- SAM71120: W035 manual issue of review form 575
- SAM71122: W036 Informal discharge review
- SAM71124: W037 Reduction of amount coded out
- SAM71126: W038 Freestanding credit review
- SAM71128: W039 Potential non-filers
- SAM71130: W040 Inhibited statements
- SAM71132: W041 Manual statement issue
- SAM71134: W042 Returns not captured
- SAM71136: W043 Repayments for quality checks
- SAM71138: W044 Over-repayments
- SAM71140: W045 Pensioner and low income review list
- SAM71142: W046 Pensioner and low income quality review list
- SAM71144: W047 Overpayments in closed cases
- SAM71146: W048 Permanent notes review work list
- SAM71148: W049 Short tax return rejection work list
- SAM71150: W050 CID framework rejection list
- SAM71152: W051 Daily returns review - ceased date set (Decommissioned April 2012)
- SAM71154: W052 daily returns review - SA/PAYE auto-coding exceptions
- SAM71156: W053 Daily returns review - electronic returns cases
- SAM71158: W054 Weekly returns review list
- SAM71159: W055 Failed online amendments
- SAM71160: W056 Partnership online amendments
- SAM71161: W057 Review FSC from return amendment
- SAM71163: W059 Online return rejections
- SAM71165: W061 Class 2 NICS Marriage and Scottish updates
- Close sectionSAM72000: Access to records: contents
- SAM72001: Introduction
- SAM72010: Case view hierarchy
- SAM72020: Individual access
- SAM72030: Responsible offices and agents
- SAM72040: Responsible offices and taxpayers
- SAM72050: Transfer of responsibility for taxpayers
- SAM72060: User roles
- User role information
- SAM72064: Appeals handler - processing and technical office
- SAM72066: Appeals handler - recovery office
- SAM72068: BACS rejection processor - FAO
- SAM72070: Call centre adviser
- SAM72072: Charge remitter - recovery office
- SAM72074: Clerical accounts office caseworker
- SAM72076: Clerical caseworker - recovery office
- SAM72078: Clerical caseworker - technical office
- SAM72080: Clerical processing manager
- SAM72082: Clerical processing officer
- SAM72084: Clerical reallocation officer - processing, recovery and technical offices
- SAM72086: Compliance manager
- SAM72088: Compliance signals maintainer
- SAM72090: Enquiry officer - processing office
- SAM72092: Enquiry officer - technical office
- SAM72094: Office manager
- SAM72096: Payment processor - processing office
- SAM72098: Payment processor - recovery and technical office
- SAM72100: Repayment authoriser
- SAM72102: Review interest officer - processing and recovery offices
- SAM72104: Review interest officer - technical office
- SAM72106: RTC agent - receivables telephone centre
- SAM72108: SA quality case selection officer
- SAM72110: SA view only
- SAM72112: Time to pay officer - processing and recovery office
- SAM72114: Worklist manager - recovery office
- SAM72116: Worklist manager - technical office
- SAM72118: Worklist viewer
- Close sectionSAM73000: Management statistics: contents
- Close sectionSAM80000: Payments overview: contents
- SAM80005: Payments: payments overview: introduction
- SAM80010: Payments: payments overview: receive payment
- SAM80020: Payments: payments overview: irregular payments
- SAM80030: Payments: payments overview: process payments in DMB Banking
- SAM80040: Payments: payments overview: payment update of SA customer records
- SAM80050: Payments: payments overview: payment allocation and transfer
- SAM80060: Payments: payments overview: account reconciliation
- SAM80070: Payments: payments overview: an introduction to payment arrangement and plans
- SAM80071: Payments: payments overview: receive time to pay request in the processing office (Action Guide)
- SAM80072: Payments: payments overview: receive request for statutory instalment arrangement
- SAM80073: Payments: payments overview: receive request for statutory instalment arrangement (Action Guide menu)
- SAM80074: Payments: payments overview: capital gains tax: TCGA 1992, s 280 (Action Guide)
- SAM80075: Capital Gains Tax: TCGA 1992, s 281 (Action Guide)
- SAM80077: Payments: payments overview: ITTOIA 2005, s 299 (Action Guide)
- SAM80080: Payments: payments overview: sharefishermen
- SAM80090: Payments: payments overview: bank lodgement adjustments
- SAM80095: Payments: payments overview: returned payments
- Close sectionSAM90000: Permanent cessation: contents
- Close sectionSAM100000: Set up taxpayer record: contents
- SAM100001: Introduction
- SAM100010: Addresses
- SAM100020: PAYE cases that potentially need to be brought into SA
- SAM100040: Company secretary: Construction industry scheme
- SAM100050: Criteria for a PAYE / SA record
- SAM100060: Criteria for an SA record
- SAM100080: Annual claims cases and SA
- SAM100090: Link from SA to PAYE records
- SAM100110: Names
- SAM100120: Non resident company landlord
- SAM100130: Notification of new business or self employment
- SAM100131: Notification on form SA1
- SAM100135: Partnerships
- SAM100136: Forms for registering partnerships and partners
- SAM100137: Registration of partnerships and partners
- SAM100140: Partnership as partner
- SAM100150: Pension schemes
- SAM100160: Periods of administration
- SAM100170: Postcodes
- SAM100190: SA./PAYE linked cases
- SAM100191: SA/PAYE linked cases (Action Guide)
- SAM100200: Set up agent for taxpayer
- SAM100210: Set up capacities
- SAM100220: Set up individual record
- SAM100221: Set up individual record (Action Guide)
- SAM100230: Set up partner
- SAM100231: Set up partner (Action Guide)
- SAM100240: Set up partnership record
- SAM100241: Set up partnership record (Action Guide)
- SAM100250: Set up trade
- SAM100251: Set up trade (Action Guide)
- SAM100260: Set up trust record
- SAM100261: Set up trust record (Action Guide)
- SAM100270: Taxpayer return profile
- SAM100280: Trust record and partner source
- SAM100281: Trust record and partner source (Action Guide)
- SAM100290: View taxpayer facility
- SAM100300: When an SA record is required
- SAM100310: When to set up an individual SA record
- SAM100320: When to set up a trust SA record
- Close sectionSAM101000: Maintain taxpayer record: contents
- SAM101001: Introduction
- SAM101010: Address flow from CID framework to SA
- SAM101020: Address: computer review
- SAM101030: Address RLS
- SAM101031: Address RLS (Action Guide)
- SAM101040: Automatic removal of cases from SA using CY-1 return
- SAM101042: Criteria for auto removal of cases from SA using CY-1 return
- SAM101043: Automatic removal of ceased self employed and/or partner cases from SA
- SAM101050: Automatic unsetting of ‘Last SA return required’ signal
- SAM101060: Breaking the SA and PAYE link
- SAM101070: W050 CID framework rejection work list
- SAM101071: W050 CID framework rejection work list (Action Guide)
- SAM101075: SA exceptions from Frameworks merging process
- SAM101076: SA exceptions from Frameworks merging process (Action Guide)
- SAM101080: Deferred class 4 NIC
- SAM101090: Dormant records
- SAM101091: Dormant record (Action Guide menu)
- SAM101092: Dormant records: making a record dormant (Action Guide)
- SAM101093: Dormant records: re-activating a dormant record (Action Guide)
- SAM101094: Dormant records: automation of dormant record process
- SAM101100: Duplicate SA records
- SAM101101: Duplicate SA records (Action Guide)
- SAM101105: SA mixed records
- SAM101106: SA mixed records (Action Guide)
- SAM101110: Employer compliance system - expenses and benefits
- SAM101120: HMRC delay in using information
- SAM101121: HMRC delay in using information (Action Guide)
- SAM101130: I filers exception printout
- SAM101131: I filers exception printout (Action Guide)
- SAM101140: Inhibit auto closure signal
- SAM101150: Inhibition of statements
- SAM101160: Liability unlikely
- SAM101170: Linking SA and PAYE records
- SAM101180: Maintain agent for taxpayer
- SAM101190: Maintain capacities
- SAM101200: Maintain company record
- SAM101210: Maintain individual record
- SAM101220: Maintain partner
- SAM101230: Maintain partnership record
- SAM101240: Maintain taxpayer return profile
- SAM101250: Maintain trade
- SAM101260: Maintain trust record
- SAM101270: Maintaining addresses
- SAM101290: Nominated partner
- SAM101310: W045 Pensioner and low income review list
- SAM101320: W046 Pensioner and low income quality review list
- SAM101330: Postcodes
- SAM101340: W032 RLS cases work list
- SAM101350: View taxpayer's details
- SAM101360: Who can amend a taxpayer record
- SAM101370: Budget Payment Plan signal
- SAM101380: Scottish income tax
- SAM101390: Welsh income tax
- Close sectionSAM103000: Movement of taxpayer records: contents
- SAM103001: Introduction
- SAM103010: Amending or breaking a PAYE link
- SAM103020: CPR (Complex personal return) cases
- SAM103021: CPR (Complex personal return) cases (Action Guide menu)
- SAM103022: Transfer of CPR record - action in CPR team (Action Guide)
- SAM103023: Transfer of CPR record - action in local office (Action Guide)
- SAM103030: Expat (Expatriate) employees
- SAM103032: Expat (Expatriate) employees: Transfer of expat record - action in expat team (Action Guide)
- SAM103040: Movement of PAYE linked records
- SAM103050: Movement of SA only records
- SAM103051: Movement of SA only records (Action Guide)
- SAM103060: Postcodes
- SAM103070: W013 Potential transfer cases
- SAM103071: W013 Potential transfer cases (Action Guide)
- SAM103080: Receipt of file or PN pad
- SAM103090: SA responsible office rules
- SAM103110: Transfer-in annual claims case
- SAM103111: Transfer-in annual claims case (Action Guide)
- SAM103120: Transfer prompt
- SAM103121: Transfer prompt (Action Guide)
- SAM103130: Transfer-out annual claims case
- SAM103131: Transfer-out annual claims case (Action Guide)
- SAM103140: When to transfer processing responsibility
- Close sectionSAM104000: Trace taxpayer record: contents
- Close sectionSAM105000: Agent record: contents
- Close sectionSAM106000: Bankruptcy: contents
- SAM106001: Introduction
- SAM106010: Notification of bankruptcy
- SAM106020: Bankruptcy: administration completed
- SAM106030: Bankruptcy: taxpayer records
- SAM106031: Bankruptcy: taxpayer records (Action Guide menu)
- SAM106032: Bankruptcy: existing SA record with linked PAYE record (Action Guide)
- SAM106033: Bankruptcy: PAYE source with unlinked/dormant or no SA record (Action Guide)
- SAM106034: Bankruptcy: SA only record with no PAYE source (Action Guide)
- SAM106040: Bankruptcy: trustee's record
- SAM106050: Disposal of bankrupt's records by the official receiver
- SAM106060: Employee bankrupt: coding action and provisional PAYE income claim
- SAM106070: Income or capital gains arising during final year of bankruptcy / sequestration
- SAM106071: Final year of bankruptcy / sequestration (Action Guide)
- SAM106080: Interest claimed and statements
- SAM106090: Issue of statements
- SAM106100: Payments on account for year of bankruptcy or sequestration
- SAM106110: Return for the year of bankruptcy / sequestration
- SAM106120: Voluntary arrangements
- Close sectionSAM107000: Welsh language: contents
- Close sectionSAM108000: SA and permanent notes: contents
- SAM108001: Records: SA and permanent notes: introduction
- SAM108010: Records: SA and permanent notes: maintain permanent notes
- SAM108011: Records: SA and permanent notes: maintain permanent notes (Action Guide menu)
- SAM108012: Records: SA and permanent notes: adding a new permanent note (Action Guide)
- SAM108013: Records: SA and permanent notes: amending a permanent note (Action Guide)
- SAM108017: Records: SA and permanent notes: W048 permanent notes review work list
- SAM108020: Records: SA and permanent notes: SA notes
- SAM108021: Records: SA and permanent notes: SA notes (Action Guide menu)
- SAM108022: Records: SA and permanent notes: adding a new SA note (Action Guide)
- SAM108023: Records: SA and permanent notes: amending an SA note (Action Guide)
- SAM108024: Records: SA and permanent notes: deleting an SA note (Action Guide)
- Close sectionSAM110000: Issue repayment: contents
- SAM110001: Introduction
- SAM110005: Allocated payment or credit
- SAM110010: Automatic freestanding credits
- SAM110020: Automatic repayments
- SAM110030: BACS repayment rejection
- SAM110031: BACS rejection notified by HMRC Finance (Action Guide)
- SAM110035: Balancing Charge Credit (BCC)
- SAM110040: Cancellation of a repayment
- SAM110041: Cancellation of a repayment (Action Guide)
- SAM110050: Class 4 NIC refunds
- SAM110060: PAYE repayment systems
- SAM110070: Effective dates of payment
- SAM110080: Freestanding credits
- SAM110081: Freestanding credits (Action Guide menu)
- SAM110082: Creating a freestanding credit (Action Guide)
- SAM110083: Cancelling / amending a freestanding credit (Action Guide)
- SAM110085: Freestanding credit created manually from a brought back claim (Schedule 1B TMA 1970)
- SAM110086: Freestanding credit created manually from a stand alone claim for error or mistake relief (S33 TMA 1970) or overpayment relief (Schedule 1AB TMA 1970)
- SAM110087: Freestanding credit created manually from a stand alone claim made after the time limit for amending the return (Schedule 1A TMA 1970)
- SAM110088: Freestanding credit created manually from a ‘stand alone’ claim or a claim on a return to carry back losses or pension contributions, or a claim on a return for Farmer's Averaging (Schedule 1B TMA 1970). (Not EIS Deferral claims)
- SAM110089: Freestanding credit created manually on the SA record from a PAYE / CODA overpayment, including pre-SA SC60 deductions
- SAM110090: In-year repayments to pension schemes
- SAM110100: In-year repayments to subcontractors
- SAM110101: In-year repayments to subcontractors (Action Guide)
- SAM110110: Local office payable orders
- SAM110111: Local office payable orders (Action Guide)
- SAM110115: Method of repayment
- SAM110116: Repay to card
- SAM110120: Missing repayments
- SAM110121: Missing repayments (Action Guide menu)
- SAM110122: Missing BACS repayment (Action Guide)
- SAM110123: Missing payable order (Action Guide)
- SAM110124: Missing card repayment (Action Guide)
- SAM110125: No repayment' signal
- SAM110130: Nominations and assignments
- SAM110131: Nominations and deeds / letters of assignment (Action Guide menu)
- SAM110132: Assignment received (Action Guide)
- SAM110133: Taxpayer repaid in error (Action Guide)
- SAM110140: Non-automatic repayments
- SAM110141: Non-automatic repayments (Action Guide menu)
- SAM110142: Repayment of an overpayment (Action Guide)
- SAM110143: Repayment of a payment made in error (Action Guide)
- SAM110144: Reallocation of a payment allocated in error
- SAM110160: Overpayments in closed cases
- SAM110170: Permanent cessation
- SAM110180: Permanent overpayments
- SAM110185: R002 repayment notice
- SAM110187: Reallocation or repayment of Repayment Supplement
- SAM110190: Repayment authorisation (or cancellation)
- SAM110200: Repayment donated to charity (facility withdrawn for all tax years from April 2012)
- SAM110201: Repayment donated to charity (facility withdrawn for all tax years from April 2012) (Action Guide)
- SAM110205: Repayment inhibitions
- SAM110210: Repayment prior to transfer into SA
- SAM110220: Repayment set-off (BCC and FSC)
- SAM110225: Repayment status
- SAM110227: Repayments to trusts and estates
- SAM110230: TCGA 1992, s 144 adjustments
- SAM110231: TCGA 1992, s 144 adjustments by the creation of a Freestanding Credit
- SAM110240: Schedule 1B claims - additional repayments
- SAM110241: Schedule 1B claims - additional repayments (Action Guide)
- SAM110245: Special action in BACS repayment cases
- SAM110250: Structured action requests - SARs
- SAM110260: Unallocated payment on SA
- SAM110270: In-year repayments - small pension taken as a lump sum (formerly known as trivial commutations) and Flexible Pension Payments
- SAM110271: In-year repayments - small pension taken as a lump sum payment (formerly known as trivial commutations) and Flexible Pension Payments(Action Guide)
- Close sectionSAM111000: Repayment interest: contents
- Close sectionSAM112000: Recover over-repayment: contents
- SAM112001: Introduction
- SAM112010: Over-repayments: recovery by assessment
- SAM112020: Over-repayments: recovery by the DRIER procedures
- SAM112021: Over-repayments: recovery by the DRIER procedures (Action Guide)
- SAM112030: Over-repayments: recovery by the SA system
- SAM112031: Over-repayments: recovery by the SA system (Action Guide)
- SAM112032: Over-repayments: recovery by the SA system: interest bearing over-repayment charges (Action Guide)
- SAM112040: Over-repayments: recovery of a repayment made to charity
- SAM112041: Over-repayments: recovery of a repayment made to charity (Action Guide)
- Close sectionSAM113000: Repayment work lists: contents
- SAM113001: Introduction
- SAM113010: W030 Inhibited automatic repayments work list
- SAM113011: W030 Inhibited automatic repayments work list (Action Guide)
- SAM113020: W047 Overpayments in closed cases work list
- SAM113021: W047 Overpayments in closed cases work list (Action Guide)
- SAM113030: W044 Over-repayments work list
- SAM113031: W044 Over-repayments work list (Action Guide)
- SAM113050: W029 Rejected repayments work list
- SAM113051: W029 Rejected repayments work list (Action Guide)
- SAM113060: W043 Repayments for quality checks work list
- SAM113061: W043 Repayments for quality checks work list (Action Guide)
- SAM113070: W028 Repayments to be authorised or cancelled work list
- SAM113071: W028 Repayments to be authorised or cancelled work list (Action Guide)
- Close sectionSAM114000: Claims made outside a return: contents
- SAM114001: Introduction
- SAM114010: Claims: carry back of losses / pension contributions
- SAM114012: Examples of giving effect to carry back relief
- SAM114020: Claims: coding claims
- SAM114030: Claims: corrections
- SAM114040: Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010
- SAM114041: Claims: error or mistake (Action Guide) - replaced by ‘overpayment relief’ from 1 April 2010
- SAM114045: Claims: overpayment relief
- SAM114046: Claims: overpayment relief (Action Guide)
- SAM114050: Claims: form of claim
- SAM114060: Claims: involving two or more years
- SAM114070: Claims: made after the time limit
- SAM114080: Claims: time limits for claims and amendments to claims
- Close sectionSAM120000: Return issue: contents
- SAM120001: Introduction
- SAM120010: Automatic annual bulk issue
- SAM120015: Correspondence name and address
- SAM120020: Criteria for issue of short tax return
- SAM120030: Deceased cases: re-issue of returns
- SAM120033: Filing date: Partnership - individuals and companies
- SAM120034: Filing date: Partnership - solely companies
- SAM120035: Filing date: Partnership - solely individuals
- SAM120040: Issuing returns other than at annual bulk issue
- SAM120041: Issuing returns other than at annual bulk issue (Action Guide)
- SAM120050: Manual issue of returns
- SAM120070: New commencement cases
- SAM120071: New commencement cases (Action Guide)
- SAM120080: Pension scheme returns
- SAM120090: Requesting automatic issue of returns after ITAR
- SAM120091: Requesting automatic issue of returns after ITAR (Action Guide)
- SAM120100: SA breadwinner wife cases
- SAM120104: Supplementary pages: Individual profile
- SAM120105: Supplementary pages: Trust profile
- SAM120110: The customer return profile
- SAM120111: The taxpayer return profile (Action Guide)
- SAM120115: Withdrawing a notice to file
- SAM120116: Withdrawing a notice to file for tax years 2010-11 onwards (Action Guide)
- SAM120120: Reactivating an SA year (for tax years 2010-11 onwards)
- SAM120121: Reactivating an SA year (for tax years 2010-11 and 2011-12) (Action Guide)
- SAM120122: Reactivating an SA year (for tax years 2012-13 onwards) (Action Guide)
- Close sectionSAM120500: Filing paper returns: 31 October deadline: contents
- SAM120501: Introduction
- SAM120510: The paper filing date
- SAM120515: Return scanning and auto logging process
- SAM120520: Receipt dates and the issue of penalties
- SAM120530: Late filed paper returns and subsequent penalties when filed online
- SAM120540: Specials and exclusions
- SAM120545: Exceptions to paper filing date
- SAM120546: Exceptions to paper filing date: unsatisfactory returns (Action Guide)
- SAM120550: Claims for reasonable excuse
- SAM120560: SA302 message
- SAM120570: Tax returns received by HMRC offices
- SAM120580: Movement of SA returns
- SAM120590: Unsatisfactory returns
- SAM120600: Logging returns in Leicester
- SAM120610: Advice for SA processing office on dealing with unsolicited returns received with payments
- SAM120620: Advice for staff on dealing with post-dated cheques
- SAM120630: Receipt of returns by security guards
- SAM120640: Letter boxes
- SAM120650: Receipt dates and the issue of penalties - explanation
- Close sectionSAM121000: Individuals returns: contents
- SAM121001: Introduction
- Action to take on receipt of the return
- SAM121010: Acknowledging returns: individuals
- SAM121020: Computer generated versions of tax returns
- SAM121021: Manually altered earlier years returns
- SAM121025: Filing dates
- SAM121030: Logging individuals' returns
- SAM121031: Logging individuals' returns (Action Guide)
- SAM121035: Returns with capital gains pages
- SAM121040: Part year individual returns for the current year
- SAM121050: Payment received with individual return
- SAM121065: Return batch identifier
- SAM121070: Return receipt (individual): responsible office elsewhere
- SAM121071: Return receipt (individual): responsible office elsewhere (Action Guide)
- SAM121080: Returns for out of date years: individuals
- SAM121090: Reviewing enclosures: individual return
- SAM121100: Short tax returns
- SAM121110: Storing individual returns
- SAM121120: Taxpayer detail changes
- SAM121121: Taxpayer detail changes (Action Guide)
- SAM121130: Taxpayer is deceased
- SAM121140: Voluntary (unsolicited) returns: individuals
- SAM121141: Voluntary (unsolicited) returns: individuals (Action Guide)
- Preparing for capture of the return
- SAM121150: Accounting periods and basis periods: individuals
- SAM121160: Arrears of pension
- SAM121161: Arrears of pension (Action Guide)
- SAM121170: Mandatory boxes: individuals
- SAM121171: Mandatory boxes: individuals (Action Guide)
- SAM121180: Prior year adjustments: individuals
- SAM121181: Prior year adjustments: individuals (Action Guide)
- SAM121190: Provisional or estimated figures: individuals
- SAM121200: Return entries to be calculated
- SAM121201: Return entries to be calculated (Action Guide)
- SAM121210: Returns which include a PAYE source of income
- SAM121211: Returns which include a PAYE source of income (Action Guide)
- SAM121220: SAI: completion of individual's return
- SAM121225: SAI: examples of omission of particular boxes
- SAM121230: Subcontractor returns: individuals return review
- SAM121240: Taxpayer carries out more than one trade
- SAM121241: Taxpayer carries out more than one trade (Action Guide)
- SAM121250: Unlogging unsatisfactory individuals returns
- SAM121251: Unlogging unsatisfactory individuals returns (Action Guide)
- SAM121260: Unsatisfactory individuals returns
- SAM121261: Unsatisfactory individuals returns (Action Guide)
- Capture of the return information and post capture checks
- SAM121265: Accept the taxpayer's figure
- SAM121268: Auto-coding
- SAM121270: Bankruptcy cases
- SAM121271: Bankruptcy cases (Action Guide)
- SAM121272: Bankruptcy cases: appropriate amount of pre-Relevant Date liability
- SAM121275: Calculation will be wrong
- SAM121280: Capture of individuals returns after 31 Dec: RC cases only
- SAM121290: Capture of individuals returns after 31 October
- SAM121310: Capture of returns issued in error
- SAM121311: Capture of returns issued in error (Action Guide)
- SAM121370: Capture operators guidance: 2007-08 return
- SAM121371: Capture operators guidance - return
- SAM121380: Charge
- SAM121390: Charitable giving (facility withdrawn from April 2012)
- SAM121400: Claim to relief for EIS (Enterprise Investment Scheme) subscriptions
- SAM121405: Claim to relief for SEIS (Seed Enterprise Investment Scheme)
- SAM121410: Composite returns for non-resident partners
- SAM121420: Computer calculation is incorrect: creating a return charge
- SAM121421: Computer calculation is incorrect: creating a return charge (Action Guide)
- SAM121430: Credibility check
- SAM121431: Credibility check (Action Guide)
- SAM121435: Customer service message
- SAM121440: Error and warning messages: individuals
- SAM121441: Error and warning messages: individuals (Action Guide)
- SAM121450: HMRC delay in using information
- SAM121451: HMRC delay in using information (Action Guide)
- SAM121455: Manual tax calculations: individuals
- SAM121460: Manuscript entries on ‘identical’ 3rd party software returns
- SAM121480: Multiple SAI for one basis period: individuals
- SAM121481: Multiple SAI for one basis period: individuals (Action Guide)
- SAM121490: Notional tax and payments on account: individuals
- SAM121491: Notional tax and payments on account: individuals (Action Guide)
- SAM121500: Paper reports: individuals
- SAM121501: Paper reports: individuals (Action Guide)
- SAM121504: Payments to employees involved in accidents
- SAM121507: Pensions: unauthorised payments
- SAM121510: Permanent cessation cases
- SAM121512: Points to consider where box TC CAL 1 or 2 differs from computer calculated amount
- SAM121515: Processing the information
- SAM121520: Repairing tax calculation summary boxes 1 and 2
- SAM121530: Repairing obvious errors: individuals
- SAM121531: Repairing obvious errors: individuals (Action Guide)
- SAM121540: Repairing returns after 31 December: individuals
- SAM121541: Repairing returns after 31 December: individuals (Action Guide)
- SAM121550: Repairing individuals returns: guidelines for small repairs
- SAM121560: Rent a room for traders
- SAM121561: Rent a room for traders (Action Guide)
- SAM121570: Returns mislaid after logging: individuals
- SAM121571: Returns mislaid after logging: individuals (Action Guide)
- SAM121590: Saving individual return details
- SAM121591: Saving individual return details (Action Guide)
- SAM121600: State pension lump sum deferral
- SAM121610: Student loan cases
- SAM121615: Swiss Tax Agreement
- SAM121620: Tax equalised employees
- SAM121621: Tax equalised employees (Action Guide)
- SAM121630: Top slicing relief
- SAM121640: Unlogging captured returns
- SAM121650: When to use function create return charge
- SAM121660: Earlier years adjustment (EYA) in code
- SAM121661: Earlier years adjustment (EYA) in code (Action Guide)
- SAM121665: Class 2 National Insurance
- Close sectionSAM122000: Partnership returns: contents
- SAM122001: Introduction
- SAM122010: Acknowledging returns: partnerships
- SAM122013: Computer generated versions of tax returns
- SAM122017: Filing dates
- SAM122020: Logging partnership returns
- SAM122021: Logging partnership returns (Action Guide)
- SAM122030: Partnership detail changes
- SAM122031: Partnership detail changes (Action Guide)
- SAM122040: Return receipt (partnership): responsible office elsewhere
- SAM122041: Return receipt (partnership): responsible office elsewhere (Action Guide)
- SAM122050: Returns for out of date years: partnerships
- SAM122060: Returns issued to partnership from two separate SA records
- SAM122061: Returns issued to partnership from two separate SA records (Action Guide)
- SAM122070: Reviewing enclosures: partnership return
- SAM122080: Storing partnership returns
- SAM122090: Voluntary returns: partnerships
- SAM122091: Voluntary returns: partnerships (Action Guide)
- SAM122100: Accounting periods: partnerships
- SAM122110: Mandatory boxes: partnerships
- SAM122111: Mandatory boxes: partnerships (Action Guide)
- SAM122120: Provisional or estimated figures: partnerships
- SAM122135: SAI: examples of omission of particular boxes
- SAM122140: Subcontractor returns: partnership return review
- SAM122150: Unlogging unsatisfactory partnership returns
- SAM122151: Unlogging unsatisfactory partnership returns (Action Guide)
- SAM122160: Unsatisfactory partnership returns
- SAM122161: Unsatisfactory partnership returns (Action Guide)
- SAM122165: Accept the figure
- SAM122170: Capture partnership return: guidance
- SAM122180: Error and warning messages: partnerships
- SAM122181: Error and warning messages: partnerships (Action Guide)
- SAM122190: Multiple SAI for one basis period: partnerships
- SAM122191: Multiple SAI for one basis period: partnerships (Action Guide)
- SAM122200: Paper reports: partnerships
- SAM122201: Paper reports: partnerships (Action Guide)
- SAM122210: Partnership cessation
- SAM122220: Partnerships: turnover £15 million or more
- SAM122225: Processing of the return information
- SAM122230: Repairing obvious errors: partnerships
- SAM122231: Repairing obvious errors: partnerships (Action Guide)
- SAM122240: Repairing partnership returns: guidelines for small repairs
- SAM122250: Returns mislaid after logging: partnerships
- SAM122251: Returns mislaid after logging: partnerships (Action Guide)
- SAM122260: Saving partnership return details
- SAM122261: Saving partnership return details (Action Guide)
- Close sectionSAM123000: Trust returns: contents
- SAM123001: Introduction
- SAM123010: Acknowledging returns: trusts
- SAM123020: Bare trusts
- SAM123030: Cessation or death of a trustee
- SAM123031: Cessation or death of a trustee (Action Guide)
- SAM123035: Computer generated versions of tax returns
- SAM123038: Filing dates
- SAM123040: Logging trust returns
- SAM123041: Logging trust returns (Action Guide)
- SAM123050: Part year trust returns for the current tax year
- SAM123051: Part year trust returns for the current tax year (Action Guide)
- SAM123060: Payment received with trust return
- SAM123070: Return profile. Trust and estate returns only
- SAM123080: Return issued to trust in error
- SAM123090: Return receipt (trust): responsible office elsewhere
- SAM123091: Return receipt (trust): responsible office elsewhere (Action Guide)
- SAM123100: Returns for out of date years: trusts
- SAM123101: Returns for out of date years: trusts (Action Guide)
- SAM123110: Reviewing enclosures: trust return
- SAM123120: Storing trust returns
- SAM123130: Trustee detail changes
- SAM123131: Trustee detail changes (Action Guide)
- SAM123140: Unsolicited returns: trusts
- SAM123141: Unsolicited returns: trusts (Action Guide)
- SAM123150: Accounting periods and basis periods: trusts
- SAM123160: Prior year adjustments: trust returns
- SAM123161: Prior year adjustments: trust returns (Action Guide)
- SAM123170: Provisional or estimated figures: trusts
- SAM123180: SAI: completion of trust return
- SAM123185: SAI: examples of omission of particular boxes
- SAM123190: Subcontractor returns: trust return review
- SAM123200: Unlogging unsatisfactory trust returns
- SAM123201: Unlogging unsatisfactory trust returns (Action Guide)
- SAM123210: Unsatisfactory trust returns
- SAM123211: Unsatisfactory trust returns (Action Guide)
- SAM123214: Accept the trustee's figure
- SAM123220: Calculating trust liability
- SAM123221: Calculating trust liability (Action Guide)
- SAM123230: Capture of trust return after 31 December: RC cases only
- SAM123240: Multiple SAI for one basis period: trusts
- SAM123241: Multiple SAI for one basis period: trusts (Action Guide)
- SAM123250: Paper reports: trusts
- SAM123251: Paper reports: trusts (Action Guide)
- SAM123260: Repairing box 17.1
- SAM123270: Repairing obvious errors: trusts
- SAM123271: Repairing obvious errors: trusts (Action Guide)
- SAM123280: Repairing returns after 31 December: trusts
- SAM123281: Repairing returns after 31 December: trusts (Action Guide)
- SAM123290: Repairing trust returns: guidelines for small repairs
- SAM123300: Return charge to be created for return issued in error
- SAM123301: Return charge to be created for return issued in error (Action Guide)
- SAM123310: Returns mislaid after logging: trusts
- SAM123311: Returns mislaid after logging: trusts (Action Guide)
- SAM123315: TSS printout for trust and pension scheme returns
- SAM123320: Unlogging returns where there is a charge on the record
- SAM123330: Processing the pension scheme tax return
- SAM123331: Processing the pension scheme tax return (Action Guide)
- SAM123332: Processing the pension scheme tax return: calculation
- Close sectionSAM124000: View and amend return: contents
- SAM124001: Introduction
- SAM124020: Amended returns where allowances transferred to spouse or civil partner
- SAM124021: Amended returns where allowances transferred to spouse or civil partner (Action Guide)
- SAM124030: Amendments: section 9A enquiries
- SAM124035: view and amend return: auto-correcting the SA return for Class 2 National Insurance
- SAM124040: Claims to overpayment relief
- SAM124050: Correcting keying errors made
- SAM124051: Correcting keying errors made (Action Guide)
- SAM124060: Dealing with taxpayer amendments
- SAM124061: Dealing with taxpayer amendments (Action Guide menu)
- SAM124062: Amending trust returns (including repairs after 31 December) (Action Guide)
- SAM124063: Repairs to amended returns after 31 December (Individuals) (Action Guide)
- SAM124064: Return amendments: bankruptcy cases (Action Guide)
- SAM124066: Return amendments: computer calculation is incorrect (Action Guide)
- SAM124067: Return amendments: computer cannot calculate liability (Action Guide)
- SAM124068: Return amendments: last year SA return required signal already set (Action Guide)
- SAM124069: Return amendments: pension scheme tax return (Action Guide)
- SAM124070: Return amendments: prior year adjustments (Individuals and trusts) (Action Guide)
- SAM124071: Taxpayer amendments (Individuals and partnerships): Basic action (Action Guide)
- SAM124080: Filing returns electronically and function Amend Return
- SAM124081: Filing returns electronically and function Amend Return (Action Guide)
- SAM124090: Provisional figures: final figures received
- SAM124100: Return amendments: when to use function Create Return Charge
- SAM124110: Revisions identified during review for possible enquiry
- SAM124111: Revisions identified during review for possible enquiry (Action Guide)
- SAM124120: Source reference exceptions: using function Amend Return
- SAM124121: Source reference exceptions: using function Amend Return (Action Guide)
- SAM124125: Standard messages
- SAM124130: Student loan discrepancies
- SAM124131: Student loan and/or postgraduate loan discrepancies (Action Guide)
- SAM124140: Subcontractors amended returns
- SAM124150: Taxpayer amendment received before original return captured
- SAM124151: Taxpayer amendment received before original return captured (Action Guide)
- SAM124160: The Amend Return function
- SAM124165: Time limit for amending the return
- SAM124180: Viewing the return
- Close sectionSAM125000: Returns work lists: contents
- SAM125001: Introduction
- SAM125010: w051 Daily returns review: ceased date set - decommisioned from April 2012
- SAM125011: w051 Daily returns review: ceased date set (Action Guide) - decommissioned from April 2012
- SAM125020: w053 Daily returns review: electronic return cases
- SAM125030: w053 Daily returns review: INT / RDC / PAYE CIC
- SAM125031: w053 Daily returns review: INT / RDC / PAYE CIC (Action Guide)
- SAM125040: w052 Daily returns review: SA/PAYE auto-coding exceptions
- SAM125050: w024 Duplicate return logged .......
- SAM125051: w024 Duplicate return logged ....... (Action Guide)
- SAM125060: w025 Fully captured / unlogged return
- SAM125061: w025 Fully captured / unlogged return (Action Guide)
- SAM125070: w016 Manual issue of return: welsh language
- SAM125071: w016 Manual issue of return: welsh language (Action Guide)
- SAM125080: w016 Manual issue of return: deceased signal
- SAM125081: w016 Manual issue of return: deceased signal (Action Guide)
- SAM125090: w016 Manual issue of return: RLS signal
- SAM125091: w016 Manual issue of return: RLS signal (Action Guide)
- SAM125100: w016 Manual issue of return: manual return signal
- SAM125101: w016 Manual issue of return: manual return signal (Action Guide)
- SAM125110: w035 Manual issue of review form 575
- SAM125111: w035 Manual issue of review form 575 (Action Guide)
- SAM125120: w037 Reduction of amount coded out
- SAM125130: w042 Returns not captured
- SAM125131: w042 Returns not captured (Action Guide)
- SAM125150: w018 Review revenue assessment
- SAM125151: w018 Review revenue assessment (Action Guide)
- SAM125160: w049 Short tax return rejections
- SAM125170: w054 Weekly returns review
- SAM125180: w054 Weekly returns review: liability unlikely
- SAM125181: w054 Weekly returns review: liability unlikely (Action Guide)
- SAM125190: w054 Weekly returns review: source exception
- SAM125191: w054 Weekly returns review: source exception (Action Guide)
- SAM125200: w054 Weekly returns review: transfer of allowances
- SAM125201: w054 Weekly returns review: transfer of allowances (Action Guide)
- SAM125210: w055 Failed Online Amendments
- SAM125220: w056 Partnership Online Amendments
- SAM125221: w056 Partnership Online Amendments (Action Guide)
- SAM125230: W057 Review FSC from return amendment
- SAM125231: W057 Review FSC from return amendment (Action Guide)
- SAM125240: W059 Online return rejections
- SAM125241: W061 Class 2 NICS, Marriage and Devolved Residency updates
- Close sectionSAM126000: Filing returns online: contents
- SAM126001: Returns: filing returns online: introduction
- SAM126030: Returns: filing returns online: enquiries about returns filed online
- SAM126040: Returns: filing returns online: filing attachments online
- SAM126060: Returns: filing returns online: filing returns online and work management
- SAM126070: Returns: filing returns online: identifying and viewing a return filed online
- SAM126071: Returns: filing returns online: identifying and viewing a return filed online (Action Guide)
- SAM126080: Returns: filing returns online: late issue of return
- SAM126090: Returns: filing returns online: structured action requests
- Close sectionSAM127000: Returns processed at HMRC Netherton: contents
- Close sectionSAM130000: Statement content and layout: contents
- SAM130001: Statements: statement content and layout: introduction
- SAM130010: Statements: statement content and layout: the brought forward taxpayer statement
- SAM130020: Statements: statement content and layout: the open item taxpayer statement
- SAM130030: Statements: statement content and layout: order of open items on the statement
- SAM130032: Statements: statement content and layout: open item transaction details
- SAM130040: Statements: statement content and layout: the simple statement
- SAM130050: Statements: statement content and layout: order of items on the simple statement
- SAM130060: Statements: statement content and layout: screen prints: transaction ‘types’
- SAM130062: Statements: statement content and layout: ‘type’ code list
- SAM130070: Statements: statement content and layout: amount printed on the payslip
- Close sectionSAM131000: Statement issue: contents
- SAM131001: Introduction
- SAM131010: Address for statement issue
- SAM131026: Qualifying financial transactions
- SAM131030: Inhibition of statements
- SAM131031: Request inhibition of statements (Action Guide)
- SAM131040: W040 Inhibited statements work list
- SAM131041: W040 Inhibited statements work list (Action Guide)
- SAM131070: W041 Manual statement issue work list
- SAM131071: W041 Manual statement issue work list (Action Guide)
- SAM131090: Statement issue: RLS cases
- SAM131100: Statement issue: selection process
- SAM131110: Statement type: changing the full or simple signal
- SAM131111: Statement type: changing the full or simple signal (Action Guide)
- SAM131120: Statements returned RLS
- SAM131130: Surcharge and penalty warning and reminder
- SAM131140: View and print copy of issued statement
- SAM131150: View and print copy of today's statement
- SAM131151: View and print SEES SA statement (Action Guide)
- Close sectionSAM132000: Transactions on statements: contents
- SAM132001: Statements: transactions on statements: introduction
- SAM132010: Statements: transactions on statements: transactions on brought forward statements
- SAM132020: Statements: transactions on statements: transactions on open item statements
- SAM132030: Statements: transactions on statements: transactions on simple statements
- SAM132040: Statements: transactions on statements: screen prints: transaction ‘types’
- SAM132050: Statements: transactions on statements: transaction type: charge
- SAM132051: Statement: transactions on statements: transaction type: payment credit
- SAM132052: Statements: transactions on statements: transaction type: payment debit
- SAM132053: Statements: transactions on statements: transaction type: adjustment and amendment
- SAM132054: Statements: transactions on statements: transaction type: miscellaneous
- Close sectionSAM133000: Statement messages: contents
- Close sectionSAM134000: Interest calculation: contents
- SAM134001: Statements: interest calculation: introduction
- SAM134010: Statements: interest calculation: interest on simple statements
- SAM134020: Statements: interest calculation: interest on open item statements
- SAM134030: Statements: interest calculation: interest on brought forward statements
- SAM134040: Statements: interest calculation: interest enquiries and objections
- Close sectionSAM140000: Transfer from PAYE to SA: contents
- SAM140001: Introduction
- SAM140010: Non-SA stranded underpayments
- SAM140020: One year only PAYE cases
- SAM140021: One year or more PAYE cases (Action Guide)
- SAM140030: SA stranded underpayments
- SAM140031: Payment made on SA for balancing payments already coded in NPS
- SAM140040: Voluntary direct payments
- SAM140050: W034 Sundry charge quality check work list
- SAM140051: W034 Sundry charge quality check work list (Action Guide)
- Close sectionSAM141000: Transfer from SA to PAYE: contents
- SAM141001: Introduction
- SAM141010: Automatic transfer of balancing payment to PAYE
- SAM141020: Manual transfer of balancing payment to PAYE
- SAM141021: Manual transfer of balancing payment to PAYE (Action Guide)
- SAM141030: Transfer of reduced balancing payment to PAYE
- SAM141040: W033 Transfer to COP security review work list
- SAM141041: W033 Transfer to COP security review work list (Action Guide)
- SAM141045: Coding out debts
- Close sectionSAM142000: Reg 72/81 and SA: contents
- SAM142001: Transfer of liability: regulations 72/81 and SA: introduction
- SAM142010: Transfer of liability: regulations 72/81 and SA: amending tax credit
- SAM142020: Transfer of liability: regulations 72/81 and SA: checking tax credit
- SAM142040: Transfer of liability: regulations 72/81 and SA: regulation 72(5) condition A direction
- SAM142050: Regulation 72(5) condition B direction
- SAM142060: Transfer of liability: regulations 72/81 and SA: regulation 80(2) determination
- SAM142070: Regulation 81(4) direction
- SAMUPDATE001: update index