SAM - Recent changes to this guidance


Below are details of the amendments that were published on 1 June 2007 (see the update index for all updates).


Records

Returns

Special Cases

Transfer of liability

 

Records
SectionSubject RevisedDetails Of Update
Maintain Taxpayer RecordAddress RLS (Info)Note added about cases already appearing on other Work Lists
 Address RLS (AG)At step 9 - Note added about cases already appearing on other Work Lists
SA and Permanent NotesMaintain Permanent Notes (Info)Addition of Unsatisfactory Returns to list of examples

Notes added about the B/F facility

Set Up Taxpayer RecordCriteria For An SA Record (Info)Note added about certain amounts / types of foreign income

 

Returns
SectionSubject RevisedDetails Of Update
Individuals ReturnsMinor Queries (Info)(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)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
 Taxpayer Detail Changes (AG)At step 14 amended about changed NINO
 Unsolicited Returns: Individuals (Info)Amendment to office name and stencil when submitting FTN cases
 Unsolicited Returns: Individuals (AG)At step 13 - Amendment to office name and stencil when submitting FTN cases
Trust ReturnsUnsolicited Returns: Trusts (Info)Amendment to office name and stencil when submitting FTN cases
 Unsolicited Returns: Trusts (AG)At step 9 - Amendment to office name and stencil when submitting FTN cases

 

Special Cases
SectionSubject RevisedDetails Of Update
Permanent CessationPermanent Cessation: Deceased Cases (Info)Information added about COP / SA linked cases
 Permanent Cessation: Deceased Cases (AG)New steps 9 – 12 about COP / SA linked cases

 

Transfer Of Liability
SectionSubject RevisedDetails Of Update
Transfer from COP To SATransfer From COP to SA (Introduction)Reference to cases which involve more than one year
 Non-SA Stranded Underpayments (Info)Reference to cases which involve more than one year
 One Year Only PAYE Cases (Info)Reference to cases which involve more than one year