Below are details of the amendments that were published on 2 July 2004 (see the update index for all updates).
| Appeals / Postponements
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| Section
| Subjects revised
| Details Of Update |
| Appeals
| FAP: Reasonable Excuse Appeal Against
(AG)
| Link to stencil provided |
| Assessments
|
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| Section
| Subjects revised
| Details Of Update
|
| Assessments Within SA
| Recovery of Over-Repayment Of Tax
(Info)
| To clarify what Relevant Due Dates to
use
|
| Compliance
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| Section
| Subjects revised
| Details Of Update
|
| Enquiry Work
| Failure To Notify Cases Where No S9A
Enquiry (AG)
| To incorporate guidance on Electronic
Recording
|
| Opening An Enquiry (Info)
| To incorporate guidance on Electronic
Recording
|
|
| Concluding An Enquiry (Info)
| To clarify guidance on when to record
settlement date
|
|
| S12AC Enquiries Completed (Partnership
SA Record) (AG)
| To incorporate guidance on Electronic
Recording
|
|
| (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) |
| (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) | (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) |
| Records
|
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| Section
| Subjects revised
| Details Of Update
|
| Maintain Taxpayer Record
| Automatic Removal Of COP Cases From SA
(Info)
| To clarify CY+1 coding items notified
to COP
|
| Movement of Taxpayer Records
| Potential Transfer Work List (Info)
| To note that the office making the
address change will not receive a work item
|
| Set Up Taxpayer Record
| Criteria For A COP/SA Record (Info)
| MR and MRW deleted from list of
deductions
|
| Repayments
|
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| Section
| Subjects revised
| Details Of Update
|
| Claims Made Outside A Return
| Claims: Made After The Time Limit
(Info)
| Out of date information about order of
set off / repayment deleted. For full details see section
‘Issue Repayment’, subject ‘Effective Dates Of
Payment’
|
| Issue Repayment
| Effective Dates Of Payment (Info)
| Information given on ‘Free
Standing Credit created manually from a stand alone claim for error
or mistake relief (S33 TMA1970)’ clarified
|
| ‘No Repayment’ Signal
(Info)
| Text about legality of withholding
repayment withdrawn whilst under review
|
|
| Recover Over–Repayment
| Recover Over-Repayment (Introduction)
| Duplicated information about excess
amounts repaid through SA deleted
|
| Repayment Work Lists
| Overpayments In Closed Cases Work List
(AG)
| Amended to reflect direct access to
function VIEW STATEMENT
|
| Over-repayments Work List (AG)
| Amended to reflect correct access
route to function VIEW STATEMENT
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|
| Returns
|
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| Section
| Subjects revised | Details Of Update |
| Individuals Returns
| Minor Queries (Info)
| Additional reason for setting of PSE2
signal
|
| Paper Reports: Individuals (Info)
| Revision to process for printing
reports in local offices
|
|
| Returns Which Include A PAYE Source Of
Income (Info)
| Further details given to help identify
tax already refunded
|
|
| Returns Which Include A PAYE Source Of
Income (AG)
| Further details given at Step 7 to
help identify tax already refunded
|
|
| The Coding Integrity Check (Info) | Additional reason for setting PSE2
signal
Cross reference given to EP Manual flowchart about keeping code up to date |
|
| Partnership Returns
| Paper Reports: Partnerships (Info)
| Revision to process for printing
reports in local offices
|
| Returns Work Lists
| Returns Review: ELS Schedule E Case
(Info)
| Amendment re BF code
|
