Below are details of the amendments that were published on 2 May 2008 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Penalties | Fixed Automatic Penalties: Automatic Imposition Of (Info) | Note to check for deferred filing date |
| Fixed Automatic Penalty Record: Amending The (Info) | Note to check for deferred filing date | |
| Fixed Automatic Penalties: Late Issued Returns (Info) | Note to check for deferred filing date | |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Bankruptcy | Bankruptcy: PAYE Linked SA Record (AG) | Use SA function Set Up Capacity Details – step 9 |
| Bankruptcy: PAYE Unlinked Or No SA Record (AG) | Use SA Function Set Up Capacity Details – steps 7 & 15 | |
| Bankruptcy: SA Only Record (AG) | Use SA function Set Up Capacity Details – step 8 | |
| Maintain Taxpayer Record | Dormant Records: Making A Record Dormant (AG) | Additional action re SA Note – step 13 |
| SA And Permanent Notes | Permanent Notes Review Work List (Info) | New subject |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Computer Calculation Is Incorrect (AG) | 2007/08 calculation box numbers – step 4 |
| Notional Tax And Payments On Account: Individuals (AG) | 2007/08 calculation box numbers – steps 5 & 6 | |
| Repairing Returns After 31 December: Individuals (AG) | 2007/08 calculation box numbers – step 42 | |
| Unsatisfactory Individuals Returns (AG) | Note re further guidance – step
5
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
|
| Partnership Returns | Unsatisfactory Partnership Returns (AG) | Note re further guidance – step
5
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Return Issue | Automatic Annual Bulk Issue (Info) | Use of function Record Return Request where change of address after ITAR |
| Requesting Automatic Issue Of Returns After ITAR (Info) | Details shown on Maintain Return Summary | |
| Returns Work Lists | Daily Returns Review: Ceased Date Set (Info) | Amendments re final year and payments on account – cessation of individual |
| Daily Returns Review: Ceased Date Set (AG) | Amendment re final year and payments on account – steps 20 & 21 | |
| Manual Issue Of Return: Manual Return Signal (Info) | Additional guidance re failure to notify | |
| Trust Returns | Unsatisfactory Trust Returns (AG) | Note re further guidance – step
5
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| View And Amend Return | Repairs To Amended Returns After 31 December (AG) | 2007/08 calculation box numbers – step 40 |
| Return Amendments: Computer Calculation ….. (AG) | 2007/08 calculation box numbers – step 3 | |
| Viewing The Return (Info) | 2007/08 calculation box numbers for adjusted figures | |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Permanent Cessation | Permanent Cessation: Deceased Cases (Info) | Note re personal reps – amended agent details |
| Permanent Cessation: Deceased Cases (AG) | New step 4 re amended agent details | |
