SAM - Recent changes to this guidance
Below are details of the amendments that were published on 3 February 2006 (see the update index for all updates).
| DARM
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| Section
| Subject Revised
| Details Of Update
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| Remission
| Remissions (Introduction)
| New office names
|
| Automatic Remissions And
Cancellations (Info)
| To reflect SA into IDMS
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| Charges Which May Be
Remitted (Info)
| That a net underpayment
charge is no longer excluded from remission procedures
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| Classes Of Remission
(Info)
| New office names
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|
| How To Cancel A Remission
(Info)
| That an IDMS Action
History note should be made
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| How To Cancel A Remission
(AG)
| New step 13 - That an IDMS
Action History note should be made
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| How To Remit Debts (Info)
| That an IDMS Action
History note should be made
|
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| How To Remit Debts (AG)
| New step 2 - That amounts
stood over should be cleared before remission
New steps 19 and 30 - That an IDMS Action History note should be made |
|
| (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)
|
|
| Remissions Involving
Processing Offices (Info)
| To reflect SA into IDMS
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| Processing Remissions For
Another Office (AG)
| At step 9 content required
in SA Note detailed
New office names |
|
| Payments
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| Section
| Subject Revised
| Details Of Update
|
| Payment Arrangements And
Plans
| Payment Arrangement And
Plans (Introduction)
Note: The whole section has been rewritten | SA into IDMS
Office name changes Use of the SEES Notes Paster, and General updates |
| Records
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||
| Section
| Subject Revised
| Details Of Update
|
| Bankruptcy
| Bankruptcy: Taxpayer
Records (Info)
| When new SA record created
using function SET UP POST BY / VA INDIVIDUAL, the SA Entry / Exit
Letter Inhibited signal is set automatically
|
| Bankruptcy: COP Linked SA
Record (AG)
Bankruptcy: COP Unlinked Or No SA Record (AG) Bankruptcy: SA Only Record (AG) | To reflect changes in
procedures following migration of 'Individual' type records to the
Citizens Identification Framework - Memos SCS 091/05 and DMB 004/05
refer
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| Returns
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| Section
| Subject Revised
| Details Of Update
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| Individuals Returns
| Bankruptcy Cases (Info)
| Reference to debt
information
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| Bankruptcy Cases (AG)
| Reference to debt
information
|
|
| Capture Operators
Guidance: 2004/05 Return (Info)
| Amendment to Short Tax
Return (SA200) Question 12
|
|
| Minor Queries (Info)
| The term 'salary' expanded
to include incapacity benefit
|
|
| (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)
|
|
| The Coding (Integrity)
Check (Info)
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Returns Work Lists
| Short Tax Return
Rejections (Info)
| When reviewing the work
item check any repayment to charity can be made using the
information given
|
| Short Tax Return
Rejections (AG)
| New step 11 - action to
take when you identify a potential charity repayment failure
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