SAM - Recent changes to this guidance
Below are details of the amendments that were published on 3 August 2007 (see the update index for all updates).
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Dormant Records: Making A Record Dormant (AG) | Reference to charge equal to determination - step 6 |
| Set Up Taxpayer Record | Notification Of New Business (Info) | Amendment to office name to send copy
CWF1 in FTN case
Note that return not to be issued in FTN cases |
| Set Up Individual Record (Info) | Amendment to office name to send copy
CWF1 in FTN case
Note that return not to be issued in FTN cases |
|
| Set Up Individual Record (AG) | Return not to be issued in FTN cases -
step 17
Amendment to office name to send copy CWF1 in FTN case, and note that return not to be issued - step 18 |
|
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Recover Over-Repayment | Over-Repayments: Recovery Of A Repayment Made To Charity (AG) | Details of how repayment to be repaid to HMRC - step 10 |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | The Coding (Integrity) Check (Info) | Under sub-heading 'Higher rate adjustment and non-PAYE income' - amendment re box 23.1A and coding of non-PAYE income |
| National Insurance Benefits Incorrectly ….. (AG) | Do not note as a repair (enter 'R') when entering correct amount - step 1 | |
