SAM - Recent changes to this guidance
Below are details of the amendments that were published on 4 January 2008 (see the update index for all updates).
| Compliance | ||
| Section | Subject Revised | Details Of Update |
| (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) | (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) | (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) | (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) | (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) | (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) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Set Up Taxpayer Record | Criteria For A COP/SA Record (Info)
| Amendments re Capital Gains criteria |
| Criteria For An SA Record (Info) | Amendments re Capital Gains criteria | |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Issue Repayment | Issue Repayment (Introduction) | Amended date re SAR facility to claim repayment to be extended to trusts |
| Structured Action Requests – SARs (Info) | Amended date re SAR facility to claim repayment to be extended to trusts | |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Filing Returns Online | Filing Returns Online (Introduction) | Further facilities available |
| Structured Action Requests (Info) | Full list of actions available from 4 Feb 2008 | |
| Individuals Returns | Capture Operators Guidance: 2006/07 Return (Info) | Amendment at boxes 3.12A to 3.12D (Short Return) re cases may need to be referred to Inspector |
| (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) | |
| Unsolicited Returns: Individuals (Info) | Reference to deferral of relevant due date and surcharge date | |
| Unsolicited Returns: Individuals (AG) | Reference to deferral of relevant due date and surcharge date – new steps 9 and 21 | |
| Tax Equalised Employees (AG) | Reference to Entry / Exit Letter Inhibited signal – steps 1, 4, 6 and 8 | |
| Returns Work Lists | Daily Returns Review: Ceased Date Set (AG) | Removal of previous steps re
partnership PN pad and writing to taxpayer re main source
Amendment re CIS cases – step 14 |
| Trust Returns | Unsolicited Returns: Trusts (Info) | Reference to deferral of relevant due date and surcharge date |
| Unsolicited Returns: Trusts (AG) | Reference to deferral of relevant due date and surcharge date – new step 11 | |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Permanent Cessation | Permanent Cessation: Deceased Cases (AG) | New step 12 re SA stranded underpayments |
| Transfer Of Liability | ||
| Section | Subject Revised | Details Of Update |
| Transfer From SA To COP | Transfer From SA To COP (Introduction) | Note re system check of maximum amount
for coding
New note 3 re cases with exceptional circumstances |
| Automatic Transfer Of Balancing Payment To COP (Info) | New notes 1 & 2 re system check of maximum amount for coding | |
| Manual Transfer Of Balancing Payment To COP (Info) | New note 4 re cases with exceptional circumstances | |
