Below are details of the amendments that were published on 4 April 2005 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties / Surcharge
|
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| Section
| Subject Revised
| Details Of Update
|
| Surcharge
| Imposing And Amending Surcharge (Info)
| That initial surcharge is charged 28 days
(previously stated as 29 days) after the due date.
|
| Repayments
|
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| Section
| Subject Revised
| Details Of Update
|
| Issue Repayment
| Cancellation Of A Repayment (Info)
| New subject. Guidance identifying under what
circumstances a repayment can be cancelled on the SA record and the
correct process of cancelling a repayment
|
|
| Cancellation Of A Repayment (AG)
| New Action Guide. The correct process to follow
when cancelling a repayment
|
| Repayment Work Lists | Overpayments In Closed Cases Work List (AG)
| New step 7. To check for remissions on the SA
record before any overpayment is repaid or transferred to permanent
overpayments
|
| Transfer Of Liability
|
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| Section
| Subject Revised
| Details Of Update
|
| Transfer from COP To SA
| Non-SA Stranded Underpayments (Info)
| References to 1995/96 and earlier years removed as
now out of date.
Additional information given to ensure that SA returns are not issued for out of date years. |
|
| One Year Only PAYE Cases (Info)
| References to 1995/96 and earlier years removed as
now out of date.
Additional information given to ensure that SA returns are not issued for out of date years. |
