Below are details of the amendments that were published on 3 December 2004 (see the update index for all updates).
| Compliance | ||
| Section | Subject Revised | Details 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 | ||
| Section | Subject Revised | Details Of Update |
| Agent Record | Agents 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 Record | Receipt 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 | ||
| Section | Subject Revised | Details Of Update |
| Filing Returns Online | Filing 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 Returns | Unsatisfactory 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 Returns | Unsatisfactory 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 Lists | Reduction 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 Returns | Unsatisfactory 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 | ||
| Section | Subject Revised | Details Of Update |
| Construction Industry Cases | Construction 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 Cessation | Permanent 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 | |