SAM - Recent changes to this guidance
Below are details of the amendments that were published on 5 May 2006 (see the update index for all updates).
Interest / Penalties / Surcharge
| DARM
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||
| Section
| Subject Revised
| Details Of Update
|
| Insolvency
| Insolvency (Introduction)
Note: The whole section has been rewritten | General updates
SA Into IDMS Office name changes |
| Interest / Penalties / Surcharge | ||
| Section
| Subject Revised
| Details Of Update
|
| Interest
| Interest (Introduction)
| Terminology correction throughout
section - Banking & Operations should read Banking Operations
|
| Repayments | ||
| Section
| Subject Revised
| Details Of Update
|
| Issue Repayment
| Issue Repayment (Introduction)
| New item on repayments issued where
Welsh Language signal is set
|
|
| Non-Automatic Repayments (Info)
| Repayment by CHAPS or Local Office
Payable Order - Note 1 clarified explaining that BACS repayment can
be made in Welsh language cases but signal must be unset before
repayment can be created and then afterwards reset
|
| Repayment Work Lists
| Inhibited Automatic Repayments Work
List (AG)
| Steps 20 - 22 - guidance on making
repayments by BACS where Welsh Language signal set
Step 27 - revised guidance on checking Class 2 NIC debts outstanding where SA overpayment available for set off |
| Returns
|
||
| Section
| Subject Revised
| Details Of Update
|
| Individuals Returns
| Individuals Returns (Introduction)
| Unsatisfactory return to be returned
to taxpayer or agent who submitted it. Where submitted by agent
letter to be sent to other party
|
|
| Capture Operators Guidance: 2005/06
Return (Info)
| New entry for SA100 box 15.4 - claim
to relief for EIS
|
|
| Claim To Relief For EIS (Info)
| Any details provided on an Internet
filed return will result in an entry on the 'Additional
Information' Work List
|
|
| Reviewing Signals On The COP Record
(Info)
| The RTNSUB signal should be set where
there is a live property, trading or other income source with the
exception of income shown on Trust pages
|
|
| The Coding Integrity Check (Info)
| Keeping the code number up to date -
does not include CY-1 or earlier leavers
HRA and non-PAYE income - in all cases check to see if objection received before coding and when coding for the first time and amount exceeds SA guidelines, send explanatory letter |
| Partnership Returns
| Partnership Returns (Introduction)
| New item on Limited Liability
Partnerships
Unsatisfactory return to be returned to nominated partner or agent who submitted it. Where submitted by agent letter to be sent to other party |
|
| Unsatisfactory Partnership Returns
(Info)
| Unsatisfactory return to be returned
to nominated partner or agent who submitted it. Where submitted by
agent letter to be sent to other party
|
| Return Issue
| Issuing Returns Other Than At Annual
Bulk Issue (Info)
| SA200 is inappropriate in CY-2 and
earlier cases
|
| Returns Work Lists
| Manual Issue Of Return: Manual Return
Signal (AG)
| At step 7 - Where too late to stop
automatic issue of SA200, send letter to taxpayer Trust Returns
Trust Returns (Introduction) Unsatisfactory return to be returned
to trustee or agent who submitted it. Where submitted by agent
letter to be sent to other party
|
|
| Unsatisfactory Trust Returns (Info)
| Unsatisfactory return to be returned
to trustee or agent who submitted it. Where submitted by agent
letter to be sent to other party
|
