SAM - Recent changes to this guidance
Below are details of the amendments that were published on 7 December 2007 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Penalties | Reapplying FAP After Cancellation: Current Year Minus 1 (CY-1) (AG) | Alternative wording provided for partnerships – step 3 |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Bankruptcy | Bankruptcy: COP Linked SA Record (AG) | Note that new capacitor will not be the Official Receiver – step 15 |
| Bankruptcy: COP Unlinked Or No SA Record (AG) | Use Set Up Capacity Details –
step 7
Removal of original step 20 re COP record Note that new capacitor will not be the Official Receiver – step 23 |
|
| Bankruptcy: SA Only Record (AG) | Note that new capacitor will not be the Official Receiver – step 12 | |
| Set Up Taxpayer Record | Criteria For A COP/SA Record (Info) | New note 5 re income from property
losses or exempt amounts
New item in ‘other circumstances’ – unauthorised payments from a pension scheme |
| Criteria For An SA Record (Info) | New requirement – unauthorised payments from a pension scheme | |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Issue Repayment | Issue Repayment (Introduction) | Amended date when SAR facility to claim repayment to be extended to trusts |
| Structured Action Requests (SARs) (Info) | Amended date when SAR facility to claim repayment to be extended to trusts | |
| Recover Over–Repayment | Recover Over-Repayment (Introduction) | Further example of recovery of repayment outside SA system – assigned repayment issued to taxpayer in error |
| Over-Repayments: Recovery By The DRIER Procedures (Info) | Further example of recovery of repayment outside SA system – assigned repayment issued to taxpayer in error | |
| Repayment Work Lists | Inhibited Automatic Repayments Work List (AG) | Reference to non-filing agent and form 64-8 – step 61 |
| Overpayments In Closed Cases Work List (AG) | Amendment re form R38SA – step 12 | |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Filing Returns Online | Filing Returns Online (Introduction) | Further facilities available and reference to structured action requests |
|
| Structured Action Requests (Info) | New subject |
| Returns Work Lists | Daily Returns Review: INT / ADC / PAYE CIC (Info) | Check that only one of boxes 11.1 or
11.2 is completed (STR)
Reference to guidance re keeping the code up to date |
| Daily Returns Review: INT / ADC / PAYE CIC (AG) | Check re boxes 11.1 and 11.2 (STR) and
relevant action – steps 11 and 12
Reference to guidance re keeping the code up to date – step 17 |
|
|
| Short Tax Return Rejections (Info) | Check that only one of boxes 11.1 or 11.2 is completed |
|
| Short Tax Return Rejections (AG) | Check re boxes 11.1 and 11.2 and relevant action – steps 9 & 10 |
