Recent updates to the Self Assessment Manual
Below are details of the amendments that were published on 12
January 2007 (see the
update index for all updates).
| DARM | ||
| Section | Subject Revised | Details Of Update |
| DARM Work Lists | DARM Work Lists (Introduction) | Throughout the whole section Recovery Telephone Centre (RTC) replaced with Debt Management Telephone Centre (DMTC) |
| Debt And Return Pursuit: Co-ordination Of (Info) | Automatic SA Note for the issue of RITA letters | |
| Pursuing A Debt And / Or Return In The Debt Management (DM) Office (AG) | At steps 6, 12, 13 and 19 guidance on how to move an IDMS work item away from the IDMS automatic process | |
| Debt And Return Background | Debt And Return Background (Introduction) | Throughout the whole section Recovery Telephone Centre (RTC) replaced with Debt Management Telephone Centre (DMTC) |
| Enforcement | Enforcement (Introduction) | Throughout the whole section Recovery Telephone Centre (RTC) replaced with Debt Management Telephone Centre (DMTC) |
| Insolvency | Notification Of VA / BY (Info) | Correction of fax number.
Additional information for cases £250,000 and above |
| Issue And Inhibition Of Statements (Info) | Guidance on the issue of statements if trustee is official receiver | |
| Entering The Insolvency Details (AG) | At step 1 interaction between setting the PCA signal and repayments updated | |
| PCA Signal | PCA Signal (Introduction) | Throughout the whole section Recovery Telephone Centre (RTC) replaced with Debt Management Telephone Centre (DMTC) |
| Revenue Determinations | Revenue Determinations (Introduction) | Throughout the whole section Recovery Telephone Centre (RTC) replaced with Debt Management Telephone Centre (DMTC) |
| Transfers To EIS | Transfer Responsibility To EIS (Info) | Higher debt manager to authorise
transfer.
Creation of law costs on SAFE
|
| Transfer Responsibility To EIS (AG) | At step 1 creation of law costs on SAFE | |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Claims Made Outside A Return | Claims: Involving Two Or More Years (Info) | Clarification that in these cases,
freestanding credits can be created either clerically or
automatically.
Additional advice following introduction of new Pension Simplification rules. Carry back of pension contributions does not apply to contributions paid in 2006-07 onwards |
| Claims: Carry Back Of Losses/Pension Contrbns (Info) | Additional advice, carry back of pension contributions does not apply to contributions paid in 2006-07 onwards | |
| Claims: Time Limits For Claims And Amendments To Claims (Info) | To take into account no carry back of pension contributions allowed on contributions paid in 2006-07 onwards | |
| Issue Repayment | Automatic Freestanding Credits (Info) | Clarification that automatic freestanding credits will be created for charges ‘becoming due’ |
| Missing BACS Repayments (AG) | At steps 7 and 8 additional guidance to ensure detailed enquiries are made to establish reason for missing repayment before SA record is corrected | |
| Repayment Work Lists | Overpayments In Closed Cases Work List (AG) | At step 9 additional guidance to incorporate SARs repayment requests |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | National Insurance Benefits ….. (AG) | Note added about cases where it is the first year of receipt of NIB |
| Returns Work Lists | Daily Returns Review: ELS / INT / ADC / PAYE CIC (Info) | Whilst carrying out Coding (Integrity) Check you should also check for correct entries at boxes 18.5 and 18.8 |
| Daily Returns Review: ELS / INT / ADC / PAYE CIC (AG) | New steps 11 and 12 concerning boxes 18.5 and 18.8 | |
