SAM - Recent changes to this guidance



Below are details of the amendments that were published on 3 December 2004 (see the update index for all updates).

Compliance

Records

Returns

Special Cases

Compliance
SectionSubject RevisedDetails Of Update
(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
SectionSubject RevisedDetails Of Update
Agent RecordAgents Merged In Error (Info)To correct the information relating to agents enrolled with the Government Gateway for the Internet Service for SA
Set Up Taxpayer RecordReceipt Of File Or PN Pad In Construction Industry Cases (AG)To update the text to reflect the correct name of the CIS manual
 Set Up Trade (AG)To update the text to reflect the correct name of the CIS manual

 

Returns
SectionSubject RevisedDetails Of Update
Filing Returns OnlineFiling Returns Online (Introduction)To inform that ELS application form (SA322) can now be downloaded

To provide the Intranet address of the form to request a print out of an ELS return

 Enquiries About Returns Filed Over The Internet (Info)Subject renamed. Previously ‘Dealing With Enquiries About Internet Services’

To include the opening times of the Online Services Helpdesk

 Dealing With Enquiries About ELS (Info)Subject renamed. Previously ‘Dealing With ELS Enquiries’
Individuals ReturnsUnsatisfactory Individuals Returns (Info)Where a return is to be sent back to include the action of informing the other party where an agent is acting
 Unsatisfactory Individuals Returns (AG)At step 4, where a return is to be sent back to include the action of informing the other party where an agent is acting
 Logging Individuals’ Returns (Info)Where a return is to be sent back to include the action of informing the other party where an agent is acting
 Logging Individuals’ Returns (AG)At steps 4 and 16, where a return is to be sent back to include the action of informing the other party where an agent is acting
 (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)
 Failure To Claim Flat Rate Expenses (AG)To clarify the meaning of ‘indication of continuing claim on the return’
Partnership ReturnsUnsatisfactory Partnership Returns (Info)Where a return is to be sent back to include the action of informing the other party where an agent is acting
 Unsatisfactory Partnership Returns (AG)At step 4, where a return is to be sent back to include the action of informing the other party where an agent is acting
 Logging Partnership Returns (Info)Where a return is to be sent back to include the action of informing the other party where an agent is acting
 Logging Partnership Returns (AG)At steps 4 and 15, where a return is to be sent back to include the action of informing the other party where an agent is acting
 (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)
Returns Work ListsReduction Of Amount Coded Out (AG)To include more detail in the Action Guide
 Returns Review: ELS Schedule E Case (AG)To clarify at step 4 that if using AMEND RETURN and saving the changes as corrections only to issue any Customer Service Messages in a letter
Trust ReturnsUnsatisfactory Trust Returns (Info)Where a return is to be sent back to include the action of informing the other party where an agent is acting
 Unsatisfactory Trust Returns (AG)At step 4, where a return is to be sent back to include the action of informing the other party where an agent is acting
 Logging Trust Returns (Info)Where a return is to be sent back to include the action of informing the other party where an agent is acting
 Logging Trust Returns (AG)At steps 4 and 16, where a return is to be sent back to include the action of informing the other party where an agent is acting
 (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)

 

Special Cases
SectionSubject RevisedDetails Of Update
Construction Industry CasesConstruction Industry cases (Introduction)To update the text to reflect the correct name of the CIS manual
 Construction Industry Reference Number (AG)To update the text to reflect the correct name of the CIS manual
Permanent CessationPermanent Cessation: Deceased Cases (Info)To explain that a new form 64-8 must be completed if a personal representative wishes to appoint an agent to act on his or her behalf
 Permanent Cessation: Deceased Cases (AG)To explain at step 3 that a new form 64-8 must be completed if a personal representative wishes to appoint an agent to act on his or her behalf
 Permanent Cessation: Period Of Administration (Info)To explain that a new form 64-8 must be completed if a personal representative wishes to appoint an agent to act on his or her behalf
 Permanent Cessation: Period Of Administration (AG)To explain at step 1 that a new form 64-8 must be completed if a personal representative wishes to appoint an agent to act on his or her behalf