Below are details of the amendments that were published on 4 February 2005 (see the update index for all updates).
| Records
| ||
| Section
| Subject Revised
| Details Of Update
|
| Bankruptcy
| Bankruptcy COP Linked SA Records (AG)
| To include at step 6 the action that the Recovery
Office will use Function Amend Taxpayer Signals to enter the NICO
Insolvency reference number on Free Format Notes
|
| Maintain Taxpayer Record
| Pension And Low Income Review List (AG)
| To include at step 8 additional cross references to
further advice on transferring claims cases correctly
|
| Movement of Taxpayer Records
| Receipt Of File Or NP Pad In Construction Industry
Cases (AG)
| To correct at step 5 the acronym for the
Construction Industry Scheme manual
|
| Returns
| ||
| Section
| Subject Revised
| Details Of Update
|
| Individuals Returns
| Logging Individuals' Returns (Info)
| To clarify that returns for the current year in
permanent cessation cases should not be logged and batched as
normal but that details of receipt and storage should be recorded
in SA Notes
|
| (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)
|
|
| Unlogging Captured Returns (Info)
| To include the advice that if it is necessary to
unlog returns for more than one year, you should unlog the latest
return first
|
|
| Partnership Returns
| Mandatory Boxes: Partnerships (Info)
| To advise the entry to be made in the individual
partner's reference field (box 8) in foreign partner cases where an
SA record is not required
|
| Mandatory Boxes: Partnerships (AG)
| To advise at step 2 the entry to be made in the
individual partner's reference field (box 8) in foreign partner
cases where an SA record is not required
|
|
| Returns Work Lists
| (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)
|
|
| Trust Returns
| Logging Trust Returns (Info)
| To clarify that part year returns for the current
year should not be logged and batched as normal but that details of
receipt and storage should be recorded in SA Notes
|
| Unlogging Returns Where ..... (Info)
| To include the advice that if it is necessary to
unlog returns for more than one year, you should unlog the latest
return first
|
|
| View And Amend Return
| Correcting Keying Errors Made (Info)
| To include additional advice when applying the
'reasonable belief' test
|
