SAM - Recent changes to this guidance

Below are details of the amendments that were published on 2 June 2006 (see the update index for all updates).

DARM

Payments

Records

DARM

Section

Subject Revised

Details Of Update

DARM Work Lists

Work Lists (Introduction)

The whole section has been rewritten to reflect SA into IDMS

Enforcement

Enforcement (Introduction)

Clarification concerning the Enforcement Case signal

Transfers To EIS

Transfers To EIS (Introduction)

The whole section has been updated to reflect SA into IDMS


 

Payments
Section

Subject Revised

Details Of Update

Payment Arrangements And Plans


Time To Pay Requests (Info)
Clarification of when SA and IDMS functions to set up time to pay can be used



Consider TTP Request In The Debt Management (DM) Office (AG)

At step 8 to note IA details



 

Records
Section

Subject Revised

Details Of Update

Maintain Taxpayer Record



Maintain Taxpayer Record (Introduction)


The whole section has been updated to reflect the new names and terms used within the Department



Address RLS (Info)

Reminder to amend all addresses



Address RLS (AG)

At step 8 and 11 reminder to amend all addresses



Automatic Removal Of COP Cases From SA (Info)

Updated for the Potential Removal signal




Automatic Unsetting Of 'Last SA Return Required' signal (Info)

New subject




Dormant Records (Info)

Issue of SA251 where a capacitor is on the record






Dormant Records: Making A Record Dormant (AG)




At step 4 check added for the CIS signal

At step 9 guidance given where Potential Removal signal set on record



Duplicate SA Records (Info)

How to note records where a return is issued incorrectly



Maintain Partnership Record (Info)

Details regarding Limited Liability Partnerships



Maintaining Addresses (Info)

Note to update all addresses

Set Up Taxpayer Record


Set Up Taxpayer Record (Introduction)


The whole section has been updated to reflect the new names and terms used within the Department




Criteria For A COP/SA Record (Info)


To incorporate details from 2004 and 2005 SCS memos Criteria For An SA Record (Info) New subject




Dormant SA Record: How To Re-activate (AG)


At step 3 guidance given where the record incorrectly refined was in respect of a director






Set Up Individual Record (Info)




Entry letter not automatically generated where SA record relates to person or body acting in a capacity

Examples of income where there is no TCN



Set Up Individual Record (AG)

At step 20 guidance given for cases where there is no TCN