Below are details of the amendments that were published on 01 July 2005 (see the update index for all updates).
| Repayments
|
||
| Section
| Subject Revised
| Details Of Update
|
| Recover Over-
Repayment | Over-
Repayments: Recovery Of A Repayment Made To Charity (Info) | Additional guidance to
advise IR Charities by email where the repayment donated to charity now over-repaid, has been Gift Aid applied |
| Repayment
Work Lists | Rejected
Repayment Work List (AG) | At step 9 additional
guidance to advise that where a repayment to charity has been rejected, that the charity should not be contacted by the processing office to obtain the charity's correct bank details nor should the taxpayer be asked to do so. |
| Returns
|
||
| Section
| Subject Revised
| Details Of Update
|
| Individuals
Returns | Capture
Operators Guidance: 2004/2005 Return (Info) | Guidance updated for
Boxes: 18.1 and 18.2 (Main tax return), and 2.6A and 2.6B (Short tax return) |
| National
Insurance Benefits Incorrectly ..... (AG) | New steps where
repaired amount exceeds parameters: 3, 4 and 5 for Revenue calculation cases 10,11 and 12 for self calculation cases |
|
| Short Tax Returns
(Info) | Reference to the return
being signed by a person acting in a capacity removed |
|
| Special Cases
|
||
| Section
| Subject Revised
| Details Of Update
|
| Permanent
Cessation | Permanent
Cessation: Deceased Cases (Info) | Cross references to
other guidance reviewed and updated as appropriate. |
| Action that can be taken
following submission of an in-year return expanded for clarification |
||
| Permanent
Cessation: Deceased Cases (AG) | At step 7 guidance
clarified to advise that you may need to issue form 920 Cross references to
|
|
