SAM - Recent changes to this guidance
Below are details of the amendments that were published on 2nd November 2007 (see the update index for all updates).
| Payments | ||
| Section | Subject Revised | Details Of Update |
| Payment Arrangements And Plans | This whole section has been updated for the items listed aside Recovery Telephone Centre (RTC) amended to Debt Management Telephone Centre (DMTC) | Cross references to the Recovery /
Collection Manual & TSS Guide changed to references within the
Debt Management and Banking Manual
SA Function MAINTAIN TIME TO PAY re-enabled - BGN092/07 refers Issue of Enforcement fact sheets Payment by Direct Debit to be encouraged where arrangement involves 3 or more monthly, or 6 or more weekly payments Cancelling an arrangement - request for payment to be made in 14 days (previously 7) Electronic version of form 36A-1 available on Income and Expenditure screen within IDMS |
| Time To Pay Requests (Info) | Summary Proceedings (SP) no longer used | |
| Receive TTP Request In The Payment Helpline (Info) | Remove reference to IDMS10 version M as Summary Proceedings no longer used | |
| Time To Pay And Enforcement Proceedings (Info) | Remove reference to Magistrates Court as Summary Proceedings no longer used | |
| What Is A Time To Pay Arrangement (Info) | Future returns to be filed on time and online filing to be encouraged | |
| Review Time To Pay Arrangement (AG) | How to cancel the arrangement on IDMS | |
| Receive TTP Request In The Processing Office (AG) | Change of Payment Helpline telephone number to 0845 number | |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Employer Compliance System Printouts (Info) | Notes re automated coding of benefits, early morning output, date to be worked |
| Inhibit Auto Closure Signal (Info) | New reason - objection to coding of non-PAYE income | |
| SA And Permanent Notes | Maintain Permanent Notes (Info) | Addition of Trading Losses to list of examples |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Capture Operators Guidance: 2006/07 Return (Info) | Amendments at boxes 11.1A / 11.1B
(Main Return) re certain 2006/07 cases
New item at boxes 23.5 & 23.6 (Main Return) re tax avoidance schemes New item at box 1.37 (Main Return) re seafarers earnings deduction |
| Mandatory Boxes: Individuals (Info) | Amended UTR re foreign partnership reference at box 4.1 | |
| Mandatory Boxes: Individuals (AG) | New step 4 re partnership reference
Amended UTR re foreign partnership - step 5 |
|
| Minor Queries (Info) | Notes re non-submitted supplementary page; taxed investment income; RAR / PPR claim | |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| State Pension Lump Sum (Info) | Amendments re 2006/07 cases where calculation incorrect | |
| The Coding (Integrity) Check (Info) | Keeping the code up to date - new note
4 re automatic coding of benefits
HRA & non-PAYE income - note re non-PAYE income and coding assistant |
|
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Partnership Returns | Mandatory boxes: Partnerships (Info) | Amended UTR re foreign partner reference at box 8 |
| Mandatory Boxes: Partnerships (AG) | Amended UTR re foreign partner - step 2 | |
| Returns For Out Of Date Years: Partnerships (Info) | New subject | |
| Returns Work Lists | Daily Returns Review: INT / ADC / PAYE CIC (Info) | New note 4 re automatic coding of benefits |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
