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Official guidance

Self Assessment Manual

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SAM001 · Glossary of terms
SAM002 · Forms Index
SAM003 · Functions Index
SAM004 · Legislation Index
SAM005 · Index of work lists
SAM006 · Contacts
SAM007 · General Data Protection Regulation (GDPR)
SAM1000 · Amend payment: claim to adjust payments on account
SAM3000 · Amend payment: trace payment
SAM10000 · Appeals, postponements and reviews: appeals
SAM11000 · Appeals, postponements and reviews: postponements
SAM12000 · Appeals, postponements and reviews: reviews
SAM20000 · Assessments: stand-alone assessments
SAM21000 · Assessments: revenue amendment
SAM22000 · Assessments: non SA assessing
SAM30000 · Compliance: SA risk mart
SAM31000 · Compliance: enquiry work
SAM32000 · Compliance: risk and enquiry
SAM33000 · Compliance: compliance work lists
SAM40000 · Construction industry cases: construction industry cases
SAM50000 · Debt and return pursuit: overview
SAM50500 · Digital services - overview
SAM60000 · Interest, penalties and surcharge: interest
SAM61000 · Interest, penalties and surcharge: penalties
SAM62000 · Interest, penalties and surcharge: surcharge
SAM70000 · Manage work: customer service
SAM71000 · Manage work: work management
SAM72000 · Manage work: access to records
SAM73000 · Manage work: management statistics
SAM80000 · Payments: payments overview
SAM90000 · Permanent cessation: permanent cessation
SAM100000 · Records: set up taxpayer record
SAM101000 · Records: maintain taxpayer record
SAM103000 · Records: movement of taxpayer records
SAM104000 · Records: trace taxpayer record
SAM105000 · Records: agent record
SAM106000 · Records: bankruptcy
SAM107000 · Records: welsh language
SAM108000 · Records: SA and permanent notes
SAM110000 · Repayments: issue repayment
SAM111000 · Repayments: repayment interest
SAM112000 · Repayments: recover over-repayment
SAM113000 · Repayments: repayment work lists
SAM114000 · Repayments: claims made outside a return
SAM120000 · Returns: return issue
SAM120500 · Returns: filing paper returns: 31 October deadline
SAM121000 · Returns: individuals returns
SAM122000 · Returns: partnership returns
SAM123000 · Returns: trust returns
SAM124000 · Returns: view and amend return
SAM125000 · Returns: returns work lists
SAM126000 · Returns: filing returns online
SAM127000 · Returns: returns processed at HMRC Netherton
SAM130000 · Statements: statement content and layout
SAM131000 · Statements: statement issue
SAM132000 · Statements: transactions on statements
SAM133000 · Statements: statement messages
SAM134000 · Statements: interest calculation
SAM140000 · Transfer of liability: transfer from PAYE to SA
SAM141000 · Transfer of liability: transfer from SA to PAYE
SAM142000 · Transfer of liability: regulations 72/81 and SA
SAM144000 · Making Tax Digital for income tax Self-Assessment: digital exemptions
SAM230000 · Making Tax Digital for income tax Self-Assessment: internal ETMP roles
SAM107010 · Records: welsh language: welsh language - arrangements within SA
SAM110084 · Repayments: issue repayment: W038 freestanding credit review work list (Action Guide)
SAM121542 · LU (Liability Unlikely) set on the record and the return shows Tax and / or Class 4 NIC liability - Action 1
SAM121543 · Date of cessation of a business shown on the return - Action 2
SAM121544 · Date taxpayer ceased to be a partner in a business shown on the return - Action 3
SAM121545 · Taxpayer wants to transfer surplus allowances to the spouse or civil partner - Action 4
SAM121546 · Underpayment of less than £3000 arises and the taxpayer has not ticked to show underpayment is not to be coded - Action 6
SAM121665-NEW · individual returns: Class 2 National Insurance
SAM143000 · Transfer of liability: transfer of annual claims case to SA
SAM31055 · Examples of balancing charge credit cases
SAM31056 · Example 1 of updates needed in function CREATE RETURN CHARGE
SAM31057 · Example 2 of updates needed in function CREATE RETURN CHARGE
SAM31058 · Example 3 of updates needed in function CREATE RETURN CHARGE
SAMUPDATE001 · Self Assessment Manual: update index
SAMUPDATE100108 · Recent changes to this guidance
SAMUPDATE100205 · Recent changes to this guidance
SAMUPDATE100305 · Recent changes to this guidance
SAMUPDATE100402 · Recent changes to this guidance
SAMUPDATE100507 · Recent changes to this guidance
SAMUPDATE100604 · Recent changes to this guidance
SAMUPDATE100702 · Recent changes to this guidance
SAMUPDATE100806 · Recent changes to this guidance
SAMUPDATE100903 · Recent changes to this guidance
SAMUPDATE101001 · Recent changes to this guidance
SAMUPDATE101105 · Recent changes to this guidance
SAMUPDATE101203 · Recent changes to this guidance
SAMUPDATE110107 · Recent changes to this guidance
SAMUPDATE110204 · Recent changes to this guidance
SAMUPDATE110304 · Recent changes to this guidance
SAMUPDATE110506 · Recent changes to this guidance
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SAMUPDATE110805 · Recent changes to this guidance
SAMUPDATE110902 · Recent changes to this guidance
SAMUPDATE111007 · Recent changes to this guidance
SAMUPDATE111104 · Recent changes to this guidance
SAMUPDATE111202 · Recent changes to this guidance
SAMUPDATE120106 · Recent changes to this guidance
SAMUPDATE120203 · Recent changes to this guidance
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SAMUPDATE120601 · Self Assessment Manual: recent changes
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Repayments: claims made outside a return: contents
Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010

SAM114040 | Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010

From HM Revenue & Customs · Self Assessment Manual

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