Below are details of the amendments that were published on 4 August 2006 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Penalties | Fixed Automatic Penalties: Automatic Imposition Of (Info) | More recent dates used in examples |
| Fixed Automatic Penalty Record: Amending The (Info) | More recent dates used in examples | |
| Manage Work | ||
| Section | Subject Revised | Details Of Update |
| Customer Service | Debt Management And Banking (Info) | Receivables Telephone Centre renamed Debt Management Telephone Centre |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Bankruptcy | Bankruptcy: Taxpayer records (Info) | Obsolete note concerning setting of
‘SA Entry / Exit letter inhibited’ signal deleted
Approach in all cases - New instruction if automatic selection for April already taken place |
| Bankruptcy: COP Linked SA Record (AG) | Step 7 - New instruction if automatic
selection for April already taken place
Step 8 - Use TBS function AMEND CAPACITOR DETAILS Step 9 - Where Insolvency reference present - no automatic flow between SA and TBS Step 12 - COP record will be updated with UTR of post BY / VA record Step 13 - Wait overnight before proceeding Step 17 - Instruction to enter Free Format Note ‘SA record dealing with BY (UTR)’ deleted |
|
| Bankruptcy: COP Unlinked Or No SA Record (AG) | Step 4 - Use function MAINTAIN
RESPONSIBLE OFFICE to transfer dormant record
Step 7 - Use TBS function AMEND CAPACITOR DETAILS Step 8 - New instruction if automatic selection for April already taken place Step 25 - Instruction to enter Free Format Note ‘SA record dealing with BY (UTR)’ deleted |
|
| Bankruptcy: SA Only Record (AG) | Step 7 - Use TBS function AMEND
CAPACITOR DETAILS
Step 9 - New instruction if automatic selection for April already taken place Step 13 - Instruction to enter Free Format Note ‘SA record dealing with BY (UTR)’ deleted |
|
| Maintain Taxpayer Record | Inhibit Auto Closure Signal (Info) | New subject |
| Pensioner And Low Income Review List (AG) | Step 3 - New instruction to BF case for review after 1 December following return issue | |
| Set Up Taxpayer Record | Notification Of New Business (Info) | CAAT will not set up new record on receipt of CWF1 if existing SA record contains Bankruptcy signal |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Individuals Returns | Minor Queries (Info) | Salary and tax discrepancies section
now refers to OCCP and COP function CH
Incapacity benefit no longer included in reasons for setting PSE2 signal |
| (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) | |
| The Coding (Integrity) Check (Info) | Incapacity benefit no longer included
in reasons for setting PSE2 signal
ESTPAY: Further guidance given where taxpayer requests removal of adjustment from coding |
|
| Returns Work Lists | Review Revenue Assessment (AG) | New Action Guide |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Permanent Cessation | Permanent Cessation: Deceased Cases (AG) | At step 5 leaflet name amended from IR45 to D49 |
| Statements | ||
| Section | Subject Revised | Details Of Update |
| Interest Calculation | Interest Calculation (Introduction) | The whole section has been updated to reflect the new Simple Statement |
| Interest On Simple Statements (Info) | New subject | |
| Statement Content And Layout | Statement Content And Layout (Introduction) | The whole section has been updated to reflect the new Simple Statement |
| The Simple Statement (Info) | New subject | |
| Order Of Items On The Simple Statement (Info) | New subject | |
| Statement Issue | Statement Issue (Introduction) | The whole section has been updated to reflect the new Simple Statement |
| Statement Type: Changing The Full Or Simple Signal (AG) | New Action Guide | |
| Statement Messages | Statement Messages (Introduction) | The whole section has been updated to reflect the new Simple Statement |
| Transactions On Statements | Transactions On Statements (Introduction) | The whole section has been updated to reflect the new Simple Statement |
| Transactions On Simple Statements (Info) | New subject | |
