SAM - Recent changes to this guidance
Below are details of the amendments that were published on 7 April 2006 (see the update index for all updates).
Interest / Penalties / Surcharge
| Amend Payment
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| Section
| Subject Revised
| Details Of Update
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| Amend Payments On Account
| Notify Taxpayer of New Or Amended POA
(Info)
| New SA note
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| Notify Taxpayer of New Or Amended POA
(AG)
| New SA note at step 10
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| Notify Agent Of New Or Amended POA
(Info)
| New SA note
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| Notify Agent Of New Or Amended POA
(AG)
| New SA note at step 7
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| Claim To Adjust Payments On Account
| Claim To Adjust Payments On Account
(Introduction)
| Reference to claims made online
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| Receiving A Claim To Adjust Payments
On Account (Info)
| Reference to claims made online
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| Validity Of Claim To Adjust Payments
On Account (Info)
| Reference to claims made online
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| Validity Of Claim To Adjust Payments
On Account (AG)
| Reference to claims made online at
steps 1 and 4
New SA notes at steps 7 and 14 |
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| Processing A Claim To Adjust POA
(Info)
| Reference to claims made online
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| Processing A Claim To Adjust POA (AG)
| Reference to claims made online at
steps 8 and 18
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| Appeals / Postponements | ||
| Section
| Subject Revised
| Details Of Update
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| Postponements
| Student Loan Overpayments (Info)
| SLC will send payable order rather
than FSC notification
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| Student Loan Overpayments (AG)
| SLC will send payable order rather
than FSC notification
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| DARM
|
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| Section
| Subject Revised
| Details Of Update
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| Debt And Return Management (DARM)
Background
| Debt And Return Management (DARM)
Background (introduction)
Note: The whole section has been rewritten | SA into IDMS
Office and organisation name changes General updates |
| Enforcement
| Enforcement (Introduction)
Note: The whole section has been rewritten | SA into IDMS
Office and organisation name changes General updates |
| PCA Signal
| PCA Signal (Introduction)
Note: The whole section has been rewritten | SA into IDMS
Office and organisation name changes General updates |
| Interest / Penalties / Surcharge
|
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| Section
| Subject Revised
| Details Of Update
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| Interest
| Amending The Relevant Date (RD) (Info)
| Reg 42(3) now Reg 72(5) of Income Tax
PAYE Regulations 2003
Reg 49(5) now Reg 81(4) of Income Tax PAYE Regulations 2003 |
| Penalties
| Daily Penalties: Procedures For
Applying (Info)
| Form SA515 changed to IDMS515
Form SA517 changed to IDMS517 Record daily penalties on taxpayer’s record using IDMS function Raise Daily Penalty Penalty charge will appear on the appropriate IDMS enforcement Work List after 37 days |
| Daily Penalties: Consider Raising A
(Info)
| Record daily penalties on
taxpayer’s record using IDMS function Raise Daily Penalty
|
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| FAP And Daily Penalties: Interaction
Between (Info)
| Record daily penalties on
taxpayer’s record using IDMS function Raise Daily Penalty
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| Manage Work | ||
| Section
| Subject Revised
| Details Of Update
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| Customer Service
| Customer Service (Introduction)
| This whole section of the manual has
been updated to reflect the terms now used. The subject ‘Area
Management’ will be updated to reflect our new organisation
at a later date
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| Work Management
| Work Management (Introduction)
| This whole section of the manual has
been updated to reflect the terms now used.
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| Payments
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| Section
| Subject Revised
| Details Of Update
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| Payment Arrangements And Plans
| Time To Pay Requests (Info)
| Office name changes
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| Review Time To Pay Arrangement (Info)
| Office name changes
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| Receive Request For SIA (Info)
| Office to approve payment by
instalment requests
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| Repayments
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| Section
| Subject Revised
| Details Of Update
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| Issue Repayment
| Nominations And Deeds / Letters Of
Assignment (Info)
| Removal of out of date phone number
for CCP - replaced with SA Business Help Desk number until new
number advised
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| Non-Automatic Repayments (Info)
| Clarification of when a repayment can
be issued where there are SA charges becoming due
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| Repayments To Trusts And Estates
(Info)
| New subject
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| Repayment Work Lists
| Inhibited Automatic Repayments Work
List (AG)
| New guidance at steps 59 - 65 on
returns filed online by ‘filing only agents’
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| Returns
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| Section
| Subject Revised
| Details Of Update
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| Filing Returns Online
| Due to the termination of
ELS with effect from 31 March 2006, the following subjects have
been deleted
ELS Approval Procedure (Info) (AG) ELS Statement Of Practice (Info) Monitoring An ELS Filer (Info) (AG) Receiving ELS Applications (Info) (AG) Withdrawal Of ELS Filer Status (Info) (AG) |
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| Filing Returns Online (Introduction)
| Termination of ELS
Further services available to taxpayer Internet filing period |
|
| Dealing With Enquiries About ELS
(Info)
| Termination of ELS
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| Filing Returns Online And Work
Management (Info)
| Reasons that work items are created on
Work List
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| Identifying ELS Filers (Info)
| Termination of ELS
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| Late Issue Of Return (Info)
| Removal of reference to ELS cases
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| Individuals Returns | The following obsolete
subjects have been deleted
Capture Operators Guidance: 1997/98 Return (Info) Capture Operators Guidance: 1998/99 Return (Info) Capture Operators Guidance: 1999/00 Return (Info) Cessation Of Untaxed Investment Income (1996/97 and 1997/98) (Info) Computer Cannot Calculate Liability. Creating A Return Charge (Info) (AG) Tax Tables G 1997/98: Over-deduction Of Tax (Info) |
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| Individuals Returns (Introduction)
| Earliest year for LDC
Information regarding the filing of return related post |
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| Acknowledging returns: Individuals
(Info)
| Manual receipts no longer issued under
any circumstances
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| Bankruptcy Cases (Info)
| New SA note regarding no liability per
statement
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| Bankruptcy Cases (AG)
| Reference to civil partner at step 14
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| Capture Operators Guidance: 2005/06
Return (Info)
| New subject
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| Computer Calculation Is Incorrect
(Info)
| Removal of references to earlier years
Reference made to civil partner |
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| Computer Calculation Is Incorrect (AG)
| Removal of references to earlier years
at step 4
Reference made to civil partner at step 12 |
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| Logging Individuals’ Returns
(Info)
| New SA note regarding batch number
where return already captured
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| Logging Individuals’ Returns
(AG)
| New SA note at steps 4 and 18
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| Manual Tax Calculations: Individuals
(Info)
| Removal of references to earlier years
Inclusion of 2005/06 calculations |
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| Minor Queries: Making Telephone Calls
- Nominated Officer (AG)
| Use of new BF note at step 10
New SA notes at steps 3, 8, 16 and 24 |
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| Notional Tax And Payments On Account:
Individuals (Info)
| Removal of references to earlier years
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|
| Notional Tax And Payments On Account:
Individuals (AG)
| Removal of references to earlier years
|
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| Prior Year Adjustments: Individuals
Returns (Info)
| Removal of references to earlier years
|
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| Prior Year Adjustments: Individuals
Returns (AG)
| Removal of step 1 regarding 1996/97
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| Repairing Returns After 31 December:
Individuals (AG)
| Reference to civil partner at steps 25
and 51
Removal of reference to earlier years at step 42 |
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| Rent A Room For Traders (Info)
| Removal of references to earlier years
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| Rent A Room For Traders (AG)
| Removal of references to earlier years
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| Retrieval Of Short Tax Returns (Info) | New SA notes re storage of returns
following retrieval
|
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| Retrieval Of Short Tax Returns (AG)
| New SA notes at steps 4, 7 and 9
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| Returns For Out Of Date Years:
Individuals (Info)
| New SA note to record actions
New note regarding penalty |
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| Returns For Out Of Date Years:
Individuals (AG)
| New SA note to record actions
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| Returns Mislaid After Logging:
Individuals (AG)
| New SA note at step 2
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| SAI: Completion Of Individual’s
Return (Info)
| Removal of references to earlier years
Termination of ELS |
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| Failure To Claim Married
Couple’s Allowance (AG)
| Civil partnership cases
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| Storing Individual Returns (Info)
| Information regarding the filing of
return related post
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| Tax Equalised Employees (AG)
| New SA note regarding payments on
account at steps 5, 9 and 14
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| Taxpayer Carries Out More Than One
Trade (Info)
| Removal of reference to 1996/97 review
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| Taxpayer Carries Out More Than One
Trade (AG)
| Removal of reference to the year
1996/97 at steps 3 and 4
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| The Coding (Integrity) Check (Info)
| Reference to use of Coding Assistant
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| Unlogging Unsatisfactory Individuals
Returns (AG)
| New SA note at step 5
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| Unsatisfactory Individuals Returns
(Info)
| Removal of references to earlier years
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| Unsatisfactory Individuals Returns
(AG)
| New SA notes at steps 4 and 8
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| Unsolicited Returns: Individuals (Info) | In PAYE cases treat return as P810 and
note Function RI
Period for taxpayer to object reduced from 30 to 10 days |
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| Unsolicited Returns: Individuals (AG)
| Step 5 amended regarding letter to
taxpayer - period reduced from 30 to 10 days
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| When To Use Function Create Return
Charge (Info)
| Situation number 1 amended
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| Partnership Returns
| Partnership Returns (introduction)
| Termination of ELS
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| Acknowledging Returns: Partnerships
(Info)
| Manual receipts no longer issued under
any circumstances
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| Capture Partnership Return: Guidance
(Info)
| Removal of references to earlier years
|
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| Logging Partnership Returns (Info)
| New SA note regarding batch number
where return already captured
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| Logging Partnership Returns (AG)
| New SA notes at steps 4 and 15
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| Multiple SAI For One Basis Period:
Partnerships (Info)
| Removal of references to earlier years
Termination of ELS |
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| Partnership Cessation (Info)
| Removal of references to earlier years
and Section 86
The Action Guide for this subject has been deleted |
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| Partnership Detail Changes (Info)
| Removal of references to earlier years
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| Partnership Detail Changes (AG)
| Removal of references to earlier years
at step 1
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| Partnerships: Turnover £15
million or more (Info)
| Removal of references to earlier years
Termination of ELS |
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| Returns Mislaid After Logging:
Partnerships (AG)
| New SA note at step 2
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| Set The Mandatory Review …..
Signal (Info)
| Removal of reasons relating to earlier
years
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| Unlogging Unsatisfactory Partnership
Returns (AG)
| New SA note at step 6
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| Unsatisfactory Partnership Returns
(AG)
| New SA note at steps 4 and 8
|
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| Unsolicited Returns: Partnerships
(Info)
| Period for partnership to object
reduced from 30 days to 10 days
|
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| Unsolicited Returns: Partnerships (AG)
| Step 5 - letter to partnership amended
to reflect reduction in number of days from 30 to 10
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| Return Issue | Return Issue (Introduction)
| Work List name corrected
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| Manual Issue Of Returns (Info)
| Removal of reference to ELS filer
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| New Commencement Cases (Info)
| Examples brought up to date
Removal of reference to ELS filer |
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| New Commencement Cases (AG)
| At step 1 removal of reference to ELS
filer
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| Pension Scheme Returns (Info)
| Returns to be sent to and processed by
APSS
Removal of references to years before 1998-99 |
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| SA Breadwinner Wife Cases (Info)
| Guidance on civil partnership cases
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| Returns Processed At IR Netherton
| IR Netherton: Return Indicates Capital
Gains Form Completed (AG)
| New SA notes at steps 11 and 19
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| IR Netherton: Return Is Not Signed
(AG)
| New SA notes at steps 4 and 11
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| IR Netherton: Taxpayer Address Changes
(Info)
| New SA note
|
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| IR Netherton: Taxpayer Address Changes
(AG)
| New SA notes at step 12
|
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| IR Netherton: Unsatisfactory Returns
(AG)
| New SA notes at steps 4 and 11
|
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| Returns Work Lists | Returns Work Lists (Introduction)
| Termination of ELS
|
| Daily Returns Review: Ceased Date Set
(AG)
| Removed reference to CODA link at step
25
|
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| Daily Returns Review: ELS Form CIS25
(Info)
| Termination of ELS
|
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| Daily Returns Review: ELS / INT / ADC
/ PAYE CIC (Info)
| Termination of ELS
|
|
| Daily Returns Review: Failed Coding
Integrity (Info)
| St Austell to fail CIC for all
captured forms SA200 with CG pages
Introduction of new BF note ‘F’ Inclusion of incapacity benefit within salary and tax discrepancies |
|
| Daily Returns Review: Failed Coding
Integrity (AG)
| Use of new BF note ‘F’ at
steps 6, 9 and 11
Inclusion of incapacity benefit at steps 9 - 11 |
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| Manual Issue Of Return: Manual Return
Signal (Info)
| Further action regarding pension
scheme returns
|
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| Manual Issue Of Return: Manual Return
Signal (AG)
| At step 2 new SA Note
At step 23 further action regarding pension scheme returns New step 24 regarding a civil partner case |
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| Manual Issue Of Return: Welsh Language
(AG)
| New address given at step 5
|
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| Manual Issue Of Review Form 575 (Info)
| Guidance on civil partnership cases
|
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| Manual Issue Of Review Form 575 (AG)
| Reference to civil partnership cases
|
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| Weekly Returns Review: Transfer of
Allowances (Info)
| Reference to civil partner
|
|
| Weekly Returns Review: Transfer of
Allowances (AG)
| Reference to civil partner at steps 3
- 5
|
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| Trust Returns
| Trust Returns (Introduction)
| Termination of ELS
|
| Acknowledging Returns: Trusts (Info)
| Manual receipts no longer issued under
any circumstances
|
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| Calculating Trust Liability (Info)
| Termination of ELS
Reference to enquiry signals removed |
|
| Calculating Trust Liability (AG)
| Removal of steps regarding entry of
liability, return profile and enquiry signals
|
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| Logging Trust Returns (Info)
| New SA note regarding batch number
where return already captured
|
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| Logging Trust Returns (AG)
| New SA notes at steps 4 and 16
|
|
| Multiple SAI For One Basis Period:
Trusts (Info)
| Removal of reference to earlier years
|
|
| Processing The Pension Scheme Tax
Return (AG)
| Removal of steps regarding the
1996-1997 return
|
|
| Repairing Returns After 31 December:
Trusts (AG)
| Removal / amendment of steps regarding
entry of liability, return profile and enquiry signals
|
|
| Returns For Out Of Date Years: Trusts
(Info)
| New SA note to record actions
New note regarding penalty |
|
| Returns For Out Of Date Years: Trusts
(AG)
| New SA note to record actions
|
|
| Returns Mislaid After Logging: Trusts
(AG)
| New SA note at step 2
|
|
| SAI: Completion Of Trust Return (Info)
| Termination of ELS
|
|
| Unlogging Unsatisfactory Trust Returns
(AG)
| New SA note at step 5
|
|
| Unsatisfactory Trust Returns (AG)
| New SA notes at steps 4 and 8
|
|
| Unsolicited Returns: Trusts (Info)
| Period for trustee to object reduced
from 30 days to 10 days
|
|
| Unsolicited Returns: Trusts (AG)
| Step 5 - letter to trustee amended to
reflect reduction in number of days from 30 to 10
|
|
| View And Amend Return | View And Amend Return (Introduction)
| New SA note regarding filing of
amendments and post
|
| Amended Returns Where Allowances
Transferred To Spouse or Civil Partner (Info)
| Reference to civil partner
|
|
| Amended Returns Where Allowances
Transferred To Spouse or Civil Partner (AG)
| Reference to civil partner
|
|
| Dealing With Taxpayer Amendments
(Info)
| Details and new SA note regarding
filing of amendments and post
|
|
| Amending Trust Returns (AG)
| Removal / amendment of steps regarding
entry of liability, return profile and enquiry signals
|
|
| Repairs To Amended Returns After 31
Dec (AG)
| Reference to civil partner at steps 23
and 49
|
|
| Return Amendments: Bankruptcy Cases
(AG)
| Reference to civil partner at step 14
|
|
| Return Amendments: Computer
Calculation (AG)
| Reference to civil partner at step 11
|
|
| Return Amendments: Pension Scheme (AG)
| Removal of steps regarding the
1996-1997 return
|
|
| Filing Returns Electronically And
Function AMEND RETURN (Info)
| Termination of ELS
|
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| Return Amendments: When To Use
Function (Info)
| Reference to civil partner
|
|
| Source Reference Exceptions: Using
Function (Info)
| Correct entry on Work List
Removal of note about the 1996-1997 return |
|
| Source Reference Exceptions: Using
Function (AG)
| Removal of steps about the 1996-1997
return
|
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| Special Cases
|
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| Section
| Subject Revised
| Details Of Update
|
| Construction Industry Cases
| In-year Repayments To Subcontractors
(Info)
| New SA note
|
| In-year Repayments To Subcontractors
(AG)
| New SA note at step 13
|
|
| Permanent Cessation
| Permanent Cessation: Deceased Cases
(Info)
| Reference to civil partner
|
| Permanent Cessation: Deceased Cases
(AG)
| Reference to civil partner at step 2
|
|
| Transfer Of Liability
|
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| Section
| Subject Revised
| Details Of Update
|
| Regulations 72/81 And SA
| Regulations 72/81 And SA
(Introduction)
| Removal of references to NAD
|
