SAM - Recent changes to this guidance
Below are details of the amendments that were published on 7 September 2007 (see the update index for all updates).
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Inhibit Auto Closure Signal (Info) | Removal of reference to RTNSUB signal |
| Set Up Taxpayer Record | Criteria For A COP/SA Record (Info) | Removal of reference to RTNSUB signal
Cross reference to note corrected |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Recover Over-Repayment | Over-repayments: Recovery By The SA System (Info) | Note re interest bearing charge and statement issue date |
| Repayment Work Lists | Overpayments In Closed Cases Work List (AG) | Several minor changes plus ‘Check for earlier years returns’ (new steps 9 - 11) |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Capture Operators Guidance: 2006/07 Return (Info) | Reference to nominee address abroad at Q19 |
| Returns For Out Of Date Years: Individuals (AG) | Notes re Revenue Determination and
fixed
automatic penalty |
|
| Reviewing Signals On The COP Record (Info) | Removal of references to RTNSUB signal | |
| The Coding (Integrity) Check (Info) | Note re full Internet return – select Version 1 | |
| (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) | |
| Unsolicited Returns: Individuals (Info) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Unsolicited Returns: Individuals (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Returns Work Lists | Daily Returns Review: INT / ADC / PAYE CIC (Info) | Note 2 re full Internet return – select Version 1 |
| (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) | |
| Short Tax Return Rejections (Info) | Reference to box 12.6C and BACS repayment | |
| Short Tax Return Rejections (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Trust Returns | Returns For Out Of Date Years: Trusts (AG) | Notes re Revenue Determination and
fixed
automatic penalty |
| Unsolicited Returns: Trusts (Info) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Unsolicited Returns: Trusts (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
