Below are details of the amendments that were published on 1 June 2004 (see the update index for all updates).
Account Periods
Inland Revenue On-line Services
| Account Periods
|
|
| Section
| Subjects revised
|
| Accounting Periods Work List | Amend Accounting Period List (AAPR)
(Info)
Amend Accounting Period List (AAPR) (AG) Auto Dormancy Extension List (DEXT) (Info) Auto Dormancy Extension List (DEXT) (AG) |
| Company Accounting Periods
| Company Accounting Periods
(Introduction)
Fresh APs Created By Operator (Info) |
| Appeals
|
|
| Section
| Subjects revised |
| Appeals Work Lists | List Informal Standovers (LINF) (Info)
List Informal Standovers (LINF) (AG) Open Appeals List (LAPP) (Info) Open Appeals List (LAPP) (AG) |
| Handling Appeals and Postponements | Appeals Received In The A&PS At
The Accounts Office (Info)
Assessment Appeals In IR Office (Info) Penalty Determinations – Appeals (Info) Penalty Determinations – Appeals (AG) |
| Assessing
|
|
| Section
| Subjects revised |
| Assessing Work Lists | Determination Required No Return List
(DRNR) (Info)
Determination Required No Return List (DRNR) (AG) Potential Budget Change Cases List (LPBC) (Info) Self Assessment Discrepancy List (SADL) (Info) |
| CT Pay And File Assessments | Notices of Assessment (Info)
Reissued Assessments (Info) |
| CTSA Assessments | Discovery Determinations (Info)
Overpayment After Using Function RAMA (Info) Recording A Self Assessment (AG) Stats And CTE Cases (Info) Unissued Assessing Output (Info) |
| Background
|
|
| Section
| Subjects revised |
| Features Of COTAX | COM (Info)
Indexes (Info) |
| Case Records
|
|
| Section
| Subjects revised |
| Amending Case Records
| Company Address RLS (Info)
|
| Records Work Lists
| Ceased Cases With O/S Balance List
(LOSB) (Info)
Registered Office RLS List (RRLS) (Info) |
| RLS Addresses
| Registered Office RLS – IR
Office Action (AG)
|
| Setting Up Case Records | Setting Up Case records (Introduction)
New Cases In Greater Belfast Area (Compliance) (Info) New Cases In Greater Belfast Area (Compliance) (AG) New Cases In The IR Office (Info) Cases Where A UTR Is Provided (AG) Cases Where Company Is Not Set Up (AG) Receipt Of Form CT41G (AG) New Cases In Scotland South Area Office (Info) New Cases In Scotland South Area Office (AG) New Cases In CRI (Info) New Cases In CRI (AG) Shelf companies (Info) |
| Enquiries
|
|
| Section
| Subjects revised |
| CTSA Enquiries | CTSA Enquiries (Introduction)
Closing An Enquiry: Contract Settlements (AG) |
| Enquiries Work Lists | Compulsory Enquiry Case List (CECW)
(Info)
Compulsory Enquiry Return Received List (CERR) (Info) Outstanding Compliance Review List (OCRL) (Info) Outstanding Compliance Review List (OCRL) (AG) |
| Inland Revenue On-line
Services
|
|
| Section
| Subjects revised |
| COTAX View L And P | COTAX View L & P (Introduction)
Find A Payment (AG) Group Payment Arrangement (AG) Online Support Available (Info) Single Company View (AG) View All Aps (AG) View Payments On Account (AG) |
| Dealing With On-line Tax Returns | Dealing With Online Tax Returns
(Introduction)
Viewing An Original Return (Info) Viewing An Original Return (AG) Viewing An Amended Return (Info) Viewing An Amended Return (AG) Printing (AG) Dealing With Unattached Returns (AG) |
| Interest
|
|
| Section
| Subjects revised
|
| How Interest Is Calculated | Late Payment Interest: Clerical Charge
(AO) (AG)
Credit / Debit Interest: Clerical Charge (AO) (AG) Late Payment Interest: Clerical Charge (Recovery) (AG) Credit / Debit Interest: Clerical Charge (Recovery) (AG) |
| Interest Work Lists | Clerical Interest Indicator Work List
(CIIW) (Info)
Clerical Interest Indicator Work List (CIIW) - AO (AG) Clerical Interest Indicator Work List (CIIW) – Recovery (AG) Credit Interest Work List (CDIW) (Info) Credit Interest Work List (CDIW) – AO (AG) Credit Interest Work List (CDIW) – Recovery (AG) |
| Penalties
|
|
| Section
| Subjects revised
|
| Penalty Determinations | Notices Of Penalty Determinations
(Info)
Reissued Determinations (Info) Review Of Penalties (Info) |
| Penalty Work Lists | Penalty Work Lists (Introduction)
Penalties Requiring Review List (PENR) (Info) |
| Pursuit
|
|
| Section
| Subjects revised
|
| Pursuit Work Lists | Abroad Recovery Cases List (ABAD)
(Info)
Abroad Recovery Cases List (ABAD) (AG) Prolonged Pursuit Cases List (PURL) (Info) Prolonged Pursuit Cases List (PURL) (AG) RFI Cases List (LRFI) (Info) RFI Cases List (LRFI) (AG) Significant Correspondence Cases List (LSCC) (Info) |
| Payments
|
|
| Section
| Subjects revised |
| Payments Work Lists | Payments After cessation List (CPYT)
(Info)
Payments Received For APs Cleared NAR/NDR List (Info) Payments In Suspense List (LSUP) (Info) Quarterly Payer Review List (QPRW) (Info) |
| Repayts/Reallocs
|
|
| Section
| Subjects revised |
| Repayment/Reallocation Work Lists | Reallocation For Authorisation List
(RLAU) (Info)
Reallocations For Authorisation List (REAU) (Info) Repayments for Authorisation List (RPAU) (Info) Repayments for Authorisation List (REDR) (Info) Manual Repayments List (MRPL) (Info) Cancelled Repayments List (LCRT) (Info) Cancelled / Rejected Repayments List (LCRP) (Info) Overpayments Review List (LOPU) (Info) Overpayments List (LOPD) (Info) Overpayments Requiring Urgent Review List (ORUR) (Info) Post Repayment Review List (PRPL) (Info) |
| Returns/Notices
|
|
| Section
| Subjects revised |
| Notices And Returns | Form CT600 – CTSA APs (Info)
Requests For Blank Return(s) (Info) |
| Returns Work Lists | Amended Online Tax Return List (AEQL)
(Info)
Capture CTE Data List (CCTE) (Info) Capture CT Survey Data List (CTCS) (Info) E-Filed Queries List (EFQL) (Info) Record SA List (RSAW) (Info) Returns Requiring Capture List (LRLC) (Info) Stats / CTE Capture List (SCAP) (Info) Stats / CTE Sample case List (SCSC) (Info) |
| Work Lists
|
|
| Section
| Subjects revised
|
| Work Lists: Overview And Management
| Work Lists In The Network (Info)
|
