SAM - Recent changes to this guidance
Below are details of the amendments that were published on 4 May 2007 (see the update index for all updates).
| Assessments | ||
| Section | Subject Revised | Details Of Update |
| Assessments Within SA | Making an assessment (AG) | New steps 16-18 re pre- 06/04/94 partnerships |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Deferred Class 4 NIC (Info) | Removal of references to form 48A |
| Maintain Partnership Record (Info) | Note re conversion from ordinary to LLP | |
| Revenue Delay In Using Information (AG) | Amendment at step 5 re authorising officer limits | |
| Movement of Taxpayer Records | Movement of Taxpayer Records (Introduction) | Throughout this section references to form 48A have been removed |
| Set Up Taxpayer Record | Set Up Taxpayer Record (Introduction) | Throughout this section references to form 48A have been removed |
| Set Up Partnership Record (Info) | Note re conversion from ordinary to LLP | |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Issue Repayment | Issue Repayment (Introduction) | Note re payable orders returned RLS |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Filing Returns Online | Changed Personal And Business Details (Info) | Note that certain personal details are now updated automatically |
| Changed Personal And Business Details
(AG)
| Removal of steps re personal details
now updated automatically
Removal of references to transfer on form 48A |
|
| Individuals Returns | Capture Operators Guidance: 2006/07 Return (Info) | Q21 - Notes re Abroad signal and change of address |
| Minor Queries (Info) | Removal of Note re work lists
Amendments re PSE signals and making telephone calls |
|
| (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) | |
| Returns Which Include A PAYE Source Of Income (Info) | Inclusion of details re PAYE source dealt with elsewhere | |
| Returns Which Include A PAYE Source Of Income (AG) | New steps 10 - 16 re PAYE source dealt with elsewhere | |
| Revenue Delay In Using Information (Info) | New subject | |
| Revenue Delay In Using Information (AG) | New Action Guide | |
| Taxpayer Detail Changes (Info) | Notes re Abroad signal and change of address | |
| The Coding (Integrity) Check (Info) | Removed reference to work lists
Amended re PSE signals |
|
| The Coding (Integrity) Check (AG) | Amendments re passing the check in all cases, capturing return, PSE signals | |
| Partnership Returns | Partnership Detail Changes (AG) | Removal of reference to transfer on form 48A at step 4 |
| Returns Work Lists | Daily Returns Review: Ceased Date Set (AG) | Removal of reference to transfer on form 48A at step 21 |
| Daily Returns Review: INT / ADC / PAYE CIC (Info) | Amended re passing the check in all cases, setting PSE signals | |
| (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) | |
| Daily Returns Review: Failed Coding Integrity (Info) | Amended re cases for review, actions and setting PSE signals | |
| (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) | |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Construction Industry Cases | Constr. Industry: Transfer Of Responsibility (AG) | Removal of references to transfer on form 48A |
