Below are details of the amendments that were published on 03 June 2005 (see the update index for all updates).
| Returns
In addition to the updates notified below, the ‘Returns’ business area has been updated to
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| Section
| Subject Revised
| Details Of Update
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| Individuals Returns
| Capture Of Returns Issued In Error
(Info)
| Clarification of when return issued in
error because case did not meet SA criteria
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| Capture Operators Guidance: 2004/05
Return (Info)
| Main Tax Return (SA100) box 19B.8 -
New guidance
Short Tax Return (SA200) box 1.5 - where completed but no SA200CG or computation attached send to SA Post Room, Netherton for processing through ADC |
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| Retrieval Of Short Tax Returns (Info)
| New subject
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| Retrieval Of Short Tax Returns (AG)
| New subject
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| Short Tax Returns (Info)
| Cross reference made to new subject
‘Criteria For Issue Of Short Tax Return’ in section
‘Return Issue’
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| Storing Individual Returns (Info)
| Cross reference made to new subject
‘Retrieval Of Short Tax Returns’ in this section
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| Return Issue
| Criteria For Issue Of Short Tax Return
(Info)
| New subject
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| New Commencement Cases (Info)
| To explain that in new individual type
cases the first SA return issued is a form SA100
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| Special Cases
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| Section
| Subject Revised
| Details Of Update
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| Permanent Cessation
| Permanent Cessation: Period Of
Administration (Info)
| To advise that IR Trusts Edinburgh is
the specialist trust office dealing with cases where a corporate
trustee is acting
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