Recent updates to the Self Assessment Manual
Below are details of the amendments that were published on 27 November 2006 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties / Surcharge
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| Section
| Subject Revised
| Details Of Update
|
| Interest
| Enquiries About And Objections
To Interest (Info)
| More information on submission of
forms to IRU
|
|
| Sending A Submission To The
Interest Review Unit (IRU)
| Where to find advice on completing the
submission
|
| Penalties
| Appeals Against Fixed Automatic
Penalties (Info)
| Link to new template to use when
submitting appeals to IMS Live Services
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| Records
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| Section
| Subject Revised
| Details Of Update
|
| Bankruptcy
| Bankruptcy: Taxpayer Records
(Info)
| Ensure TBS shows existing record made dormant
before setting up new record
|
|
| Bankruptcy: COP Unlinked Or No
SA Record (AG)
| Ensure TBS shows existing record made dormant
before setting up new record
|
|
| Bankruptcy: SA Only Record
| Ensure TBS shows existing record made dormant
before setting up new record
|
| Movement of Taxpayer Records
| SA Responsible Office Rules
(Info)
| Responsible Office rules clarified where main
source is Property Income etc
|
| SA and Permanent Notes
| Maintain Permanent Notes
(Info)
| Work item created on W048 if you use B/F facility
in function MAINTAIN PERMANENT NOTES
|
| Set Up Taxpayer Record
| Set Up Individual Record
(Info)
| Circumstances where local office should process
forms 64-8 and CWF1 before sending them to CAAT
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| Repayments
|
|
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| Section
| Subject Revised
| Details Of Update
|
| Issue Repayment
| Issue Repayment
(Introduction)
| To reflect automation of Structured Action Requests
through SA Online
|
|
| S144 TCGA Adjustments
(Info)
| Repayment supplement - date of payment clarified
|
|
| Structured Action Requests SARs
(Info)
| New subject
|
| Repayment Supplement
| Repayment Supplement Enquiries
(Info)
| Code of Practice 1 renamed 'Putting things right.
How to complain'
|
| Repayment Work Lists
| Inhibited Automatic Repayments
Work List (Info)
| To reflect Structured Action Requests
|
|
| Inhibited Automatic Repayments
Work List (AG)
| At step 59 - Possible for a filing only agent to
submit a return for a taxpayer
|
|
| Overpayments In Closed Cases
Work List (Info)
| Cases will populate this work list irrespective of
whether Final Return Year signal set after charge for final year is
recorded
|
| Returns
|
|
|
| Section
| Subject Revised
| Details Of Update
|
| Filing Returns Online
| Filing Returns Online
(Introduction)
| Filing attachments online
|
|
| Filing Attachments Online
(Info)
| New subject
|
|
| Identifying And Viewing A
Return Filed Over The Internet (Info)
| Viewing attachments filed online
|
|
| Identifying And Viewing A
Return Filed Over The Internet (AG)
| At step 4 - To view attachments filed online
|
| Individuals Returns
| Capture Of Returns Issued In
Error (AG)
| New step 10 regarding penalties charged and paid
|
| Return Issue
| Automatic Annual Bulk Issue
(Info)
| About the period between ITAR and following 5 April
|
|
| Issuing Returns Other Than At
Bulk Issue (Info)
| About the period between ITAR and following 5 April
|
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| New Commencement Cases
(Info)
| About the period between ITAR and following 5 April
|
|
| New Commencement Cases (AG)
| New steps 9 - 13 to cover new cases set up between
ITAR and following 5 April
|
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| Requesting Automatic Issue
Of Returns After ITAR (Info)
| New subject
|
|
| Requesting Automatic Issue
Of Returns After ITAR (AG)
| New Action Guide
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| Returns Work Lists
| Duplicate Return Logged
….. (AG)
| New note at step 1 about viewing Internet return if
original already unlogged
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|
| Reduction Of Amount Coded Out
(Info)
| New work item where change to entry at box 18.2
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|
| Reduction Of Amount Coded Out
(AG)
| New note at step 2 where change to entry at box
18,2 plus examples
|
| View And Amend Return
| View And Amend Return
(Introduction)
| Viewing attachments filed online
|
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| Viewing The Return (Info)
| Viewing attachments filed online
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| Transfer of liability
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| Section
| Subject Revised
| Details Of Update
|
| Transfer From SA To COP
| Automatic Transfer Of Balancing
Payment To COP (Info)
| Amended returns - circumstances where increase not
automatically transferred to COP
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|
| Transfer of Reduced Balancing
Payment To COP (Info)
| Circumstances where no work item produced
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