SAM - Recent changes to this guidance
Below are details of the amendments that were published on 1 October 2004 (see the update index for all updates).
| Manage Work | ||
| Section
| Subjects revised | Details Of Update |
| Customer
Service | Microfiche Record (Info)
| To change contact
numbers |
| Records | ||
| Section
| Subjects revised | Details Of Update |
| Maintain Taxpayer Record
| Address RLS (Info)
| To consider re-activating
the record, if dormant, when amending an address |
| Address RLS (AG)
| To include a new step
12, advising you to consider re-activating the record, if dormant, and asking the Recovery Office to review any remissions |
|
| Dormant Records (Info) | To consider re-activating
the record and asking the Recovery Office to review any remissions if RLS and new address found |
|
| Making A Record Dormant (AG)
| To clarify the instructions
at step 6 |
|
| Re-activating A Dormant Record (AG)
| To clarify the instructions
at step 11 |
|
| Maintain Taxpayer Return Profile
(Info)
| To clarify the guidance
on amendment following receipt of SA return |
|
| Maintaining Addresses (Info)
| To consider re-activating
the record, if dormant, when amending an address |
|
| Microfiche Record (Info) | To change contact
numbers |
|
| Repayments | ||
| Section
| Subjects revised | Details Of Update |
| Claims Made
Outside A Return | Claims: Involving Two Or More Years (Info) | To clarify the time limits
for making elections and claims to carry back personal pension contributions to an earlier year |
| Claims: Carry Back Of Losses/Pension Contrbns (Info) | To clarify the time limits
for making elections and claims |
|
| Claims: Time Limits For Claims And Amendments To Claims (Info) | To clarify the two
different time limits for election to carry pension contributions and submission of the actual claim |
|
| 'No Repayment' Signal (Info)
| To advise that signal to
be set where there is a Class 2 NIC debt outstanding, in line with guidance in Recovery Manual at REC1115 |
|
| Nominations And Deeds / Letters Of
Agreement (Info)
| To change CCP contact
number |
|
| To change all references
to Financial Accounting Office (FAO) to Revenue Finance (RF) |
||
| Recover Over-
Repayment | Over-Repayments: Recovery Of A
Repayment Made To Charity (Info)
| New subject |
| Over-Repayments: Recovery Of A
Repayment Made To Charity (AG)
| New Action Guide | |
| To change all references
to Financial Accounting Office (FAO) to Revenue Finance (RF) |
||
| Repayment
Work Lists | Inhibited Automatic Repayments Work List (AG) | To include new guidance
at steps 26 to 29 for dealing with repayments where the 'No Repayment' signal is set because there is a Class 2 NIC debt outstanding |
| Repayments For Quality Checks Work
List (AG)
| To amend step 2 to
reflect direct access to function VIEW STATEMENT |
|
| To change all references
to Financial Accounting Office (FAO) to Revenue Finance (RF) |
||
| Returns | ||
| Section
| Subjects revised | Details Of Update |
| Individuals
Returns | Computer Generated Substitute Tax
Returns: Enquiries (Info)
(Previously: Electronically Completed Versions Of Returns: Enquiries) | Subject renamed and
updated to remove obsolete material concerning the Electronic Version of the Return (EVR) |
| Return Issue | Microfiche Record: Notice To File
(Info)
| To change contact
numbers |
| View And
Amend Return | View And Amend Return (Introduction)
| To add details on linking
amendments to original returns following the introduction of 'batching' |
