SAM - Recent changes to this guidance
Below are details of the amendments that were published on 5 Oct 2007 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Penalties | Daily Penalties: Consider Raising A (Info) | List of criteria for raising daily penalty updated |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Dormant Records: Reactivating A Dormant Record (AG) | Automatic issue of a return after the ITAR process - step 9 |
| Set Up Taxpayer Record | Set Up Taxpayer Record (Introduction) | Removal of reference to responsible COP office |
| Dormant SA Record: How To Re-activate (AG) | Automatic issue of a return after the ITAR process - step 9 | |
| Inland Revenue Offices And SA (Info) | Transfer responsibility to your office | |
| Link From SA To COP Records (Info) | Amended Notes 1 & 2 re NINO and link process | |
| Names (Info) | Removal of reference to communication names | |
| Set Up Individual Record (Info) | Further details re NINO and matching records | |
| Set Up Individual Record (AG) | Changes re transfer of responsible
office - steps 1 & 5
Automatic issue of a return after the ITAR process - step 17 |
|
| Set Up Partnership Record (AG) | Automatic issue of a return after the ITAR process - step 15 | |
| Set Up Trust Record (AG) | Automatic issue of a return after the ITAR process - step 8 | |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Claims Made Outside A Return | Claims: Error Or Mistake (Info) | Removal of note re link between S42 and S33 |
| Issue Repayment | (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) |
| Recover Over-Repayment | Recover Over-Repayment (Introduction) | DRIER procedures - direct input of charge on SAFE system - form R97 now obsolete |
| Over-Repayments: Recovery By The DRIER Procedures (Info) | Direct input of charge on SAFE system - form R97 now obsolete | |
| Over-Repayments: Recovery By The DRIER Procedures (AG) | Direct input of charge on SAFE system and form R97 now obsolete - steps 4 & 5 | |
| Over-Repayments: Recovery Of A Repayment Made To A Charity (Info) | Direct input of charge on SAFE system - form R97 now obsolete | |
| Over-Repayments: Recovery Of A Repayment Made To A Charity (AG) | Direct input of charge on SAFE system and form R97 now obsolete - steps 13 & 16 | |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Capture Operators Guidance: 2006/07 Return (Info) | New item at Question 16 (Main Return)
re Married Couples Allowance
New item at Question 19 (Main Return) re repayment request New item at 11.1 and 11.2 (Short Return) re Married Couples Allowance |
| National Insurance Benefits Incorrectly ….. (AG) | Removal of second customer service message at steps 5 & 12 | |
| Unsolicited Returns: Individuals (Info) | Note in PAYE cases to treat return as
P810
Letter to taxpayer reworded and removal of 30-day objection period |
|
| Unsolicited Returns: Individuals (AG) | Letter to taxpayer reworded and removal of 30-day objection period - steps 17 to 21 | |
| Partnership Returns | Unsolicited returns: Partnerships (I) | Letter to partnership reworded and removal of 30-day objection period |
| Unsolicited returns: Partnerships (AG) | Letter to partnership reworded and removal of 30-day objection period - steps 5 to 8 | |
| Trust Returns | Unsolicited returns: Trusts (I) | Letter to trustee reworded and removal of 30-day objection period |
| Unsolicited returns: Trusts (AG) | Letter to trustee reworded and removal of 30-day objection period - steps 8 to 12 | |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Permanent Cessation | Permanent Cessation: Deceased Cases (Info) | Update record so SA exit letter is not issued |
| Permanent Cessation: Deceased Cases (AG) | Set the SA entry / exit inhibit signal - step 1 | |
