Below are details of the amendments that were published on 1 November 2004 (see the update index for all updates).
| Records | ||
| Section | Subject Revised | Details Of Update |
| Early Morning Output | Early Morning Output (Introduction) | To clarify which office receives the early morning output |
| Movement of Taxpayer Records | Transfer To An IRO (AG) | To include a link to form R48A(IRO) |
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Issue Repayment | Effective Dates Of Payment (Info) | Hyperlink to ‘Free Standing Credit created manually from a brought back claim (Schedule 1B TMA 1970)’ - To revise the EDP of set-off guidance to bring into line with that for automatic creation of FSCs in brought back claim cases |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | To change all references to Financial Accounting Office (FAO) to Revenue Finance (FA) | |
| ‘No Repayment’ Signal (Info) | To clarify the office types that can set the signal | |
| Non-Automatic Repayments (Info) | To include additional guidance on the completion of form R49 for repayments of £250,000 or more | |
| Repayment Set-Off (Info) | To include a new paragraph on a set-off from SA to a Class 2 NIC liability | |
| Recover Over–Repayment | Over-Repayments: Recovery By The SA System (Info) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Repayment Work Lists | Inhibited Automatic Repayments Work List (AG) | To correct the SA form number at step 27 to read SA331(NIC2) |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Logging Individuals’ Returns (Info) | To detail the new batching process |
| Logging Individuals’ Returns (AG) | To detail the new batching process
To include a link to a flow chart of the new logging and batching process |
|
| Sanity Check (Info) | New subject | |
| Sanity Check (AG) | New subject | |
| Storing Individual Returns (Info) | To detail the new batching process | |
| Unsolicited Returns: Individuals (AG) | To include at step 4 wording of letter in response to unsolicited return | |
| Partnership Returns | Logging Partnership Returns (Info) | To detail the new batching process |
| Logging Partnership Returns (AG) | To detail the new batching process | |
| Storing Partnership Returns (Info) | To detail the new batching process | |
| Unsolicited Returns: Partnerships (AG) | To include at step 4 wording of letter in response to unsolicited return | |
| Returns Work Lists | Returns Review: ELS Schedule E Case (Info) | To remove inappropriate reference to ‘part captured’ returns as not applicable to cases filed online |
| Trust Returns | Logging Trust Returns (Info) | To detail the new batching process |
| Logging Trust Returns (AG) | To detail the new batching process | |
| Storing Trust Returns (Info) | To detail the new batching process | |
| Unsolicited Returns: Trusts (AG) | To include at step 4 wording of letter in response to unsolicited return | |
