Below are details of the amendments that were published on 5 April 2007 (see the update index for all updates).
Interest / Penalties / Surcharge
| Amend Payment | ||
| Section | Subject Revised | Details Of Update |
| Amend Payments On Account | Notify Taxpayer Of New Or Amended POA (AG) | At step 1 - removal of reference to obsolete memos |
| Claim To Adjust Payments On Account | Processing A Claim To Adjust POA (AG) | New step 10 re SA Notes from SEES Notes Paster |
| Appeals / Postponements | ||
| Section | Subject Revised | Details Of Update |
| Appeals | What Constitutes A Valid Appeal? (Info) | Instructions re handling a late appeal in Appeals Handbook |
| Interest / Penalties / Surcharge | ||
| Section | Subject Revised | Details Of Update |
| Penalties | Fixed Automatic Penalties: Automatic Imposition Of (Info) | Note re 1 February to include returns filed online |
| Records | ||
| Section | Subject Revised | Details Of Update |
| Maintain Taxpayer Record | Inhibit Auto Closure Signal (Info) | Reference to GCD directorship record where no income |
| Set Up Taxpayer Record | Criteria For A COP/SA Record (Info) | Note re P87 details and first year for SA |
| Returns | ||
| Section | Subject Revised | Details Of Update |
| Filing Returns Online | Filing Returns Online (Introduction) | Amended Internet filing period |
| Filing Returns Online And Work Management (Info) | Amended for renamed & obsolete reasons on Work List | |
| Individuals Returns | Individuals’ Returns (Introduction) | Earliest year for LDC |
| Capture Operators Guidance: 2006/07 Return (Info) | New subject | |
| Computer Calculation Is Incorrect (Info) | References to out of date years removed | |
| Computer Calculation Is Incorrect (AG) | Amended re earlier years and 2006/07 at steps 4 & 12 | |
| Logging Individuals’ Returns (Info) | Note re batch history within Multiple
Logging
Further details regarding unsolicited return where SA record exists |
|
| Logging Individuals’ Returns (AG) | At step 2 - before conducting interim
logging, separate unsigned / signature not acceptable / no SA
reference returns
At step 4 - what to do if return is to be processed under interim logging procedure Step 18 – new action when return resubmitted Step 23 – new action where unsolicited return and SA record exists |
|
| PAYE Subsource Income Dealt With Elsewhere (Info) | What you should do if you find a COP SUB records that should be GCD | |
| PAYE Subsource Income Dealt With Elsewhere (AG) | Note of what you should do if you find a COP SUB records that should be GCD | |
| Prior Year Adjustments: Individuals Returns (Info) | References to out of date years removed | |
| Prior Year Adjustments: Individuals Returns (AG) | Steps 2, 5, 11 & 16 - references to out of date years removed | |
| Repairing Obvious Errors: Individuals (Info) | Inclusion of details re NIB received | |
| Repairing Returns After 31 December: Individuals (AG) | Steps 25, 42 and 51 - References to out of date years removed and inclusion of 2006/07 | |
| Return Receipt (Individual): Responsible Office ….. (Info) | Relevant cut-off dates amended
PD1 contact amended |
|
| Return Receipt (Individual): Responsible Office ….. (AG) | Relevant cut-off dates amended
PD1 contact amended |
|
| State Pension Lump Sum (Info) | New subject | |
| (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) | |
| The Coding (Integrity) Check (Info) | Amended re coding of non-PAYE income | |
| Unsatisfactory Individuals Returns (Info) | Review required when return resubmitted | |
| Unsatisfactory Individuals Returns (AG) | Step 6 added about resubmitted returns | |
| Unsolicited Returns: Individuals (Info) | Reference to reactivating dormant cases | |
| Unsolicited Returns: Individuals (AG) | Steps 1 & 5 - Reference to reactivating dormant cases | |
| Partnership Returns | Partnership Returns (Introduction) | Removal of references to earlier years |
| Logging Partnership Returns (Info) | Note re batch history within Multiple
Logging
Further details re unsolicited returns where SA record exists |
|
| Logging Partnership Returns (AG) | At step 2 – before conducting
interim logging, separate unsigned / signature not acceptable / no
SA reference returns
At step 4 – what to do if return to be processed under interim logging procedure Step 15 – new action when return resubmitted Step 20 – new action where unsolicited return and SA record exists |
|
| Partnership Turnover £15 Million Or More (Info) | Inspector no longer required to complete dummy SAI | |
| Return Receipt (Partnership): Responsible Office ….. (Info) | Relevant cut-off dates amended
PD1 contact amended |
|
| Return Receipt (Partnership): Responsible Office ….. (AG) | Relevant cut-off dates amended
PD1 contact amended |
|
| (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) | |
| Unsatisfactory Partnership Returns (Info) | Review required when return resubmitted | |
| Unsatisfactory Partnership Returns (AG) | Step 6 added about resubmitted returns | |
| Unsolicited Returns: Partnerships (Info) | Reference to reactivating dormant cases | |
| Unsolicited Returns: Partnerships (AG) | Step 1 – Reference to reactivating dormant cases | |
| Return Issue | Criteria For Issue Of Short Tax Return (Info) | Removal of reference to obsolete boxes |
| Issuing Returns Other Than Annual At Bulk Issue (Info) | Changed dates & years in post–ITAR example | |
| Returns Processed At IR Netherton | IR Netherton: Logging Returns (Info) | New batch identifier history details |
| IR Netherton: Return Indicates Capital Gains Form Completed (Info) | Review of SA Permanent Notes for date sent back | |
| IR Netherton: Return Indicates Capital Gains Form Completed (AG) | Step 6 - Amendment to responsible
office
Steps 15, 16, 19, 20 & 22 - New instructions |
|
| IR Netherton: Unsatisfactory Returns (AG) | Step 9 – note about returns resubmitted | |
| Returns Work Lists | Daily Returns Review: Electronic Return Cases (Info) | Reasons for work items updates |
| Daily Returns Review: INT / ADC / PAYE CIC (Info) | Reasons for work items updates
Reference to CIC compare re NIB Check re Flat Rate Expenses |
|
| (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 Review (Info) | Reasons for work items updates | |
| Weekly Returns Review: Transfer Of Allowances (Info) | Amendments re responsible office | |
| Trust Returns | Logging Trust Returns (Info) | Note re batch history within Multiple
Logging
Further details re unsolicited returns where SA record exists |
| Logging Trust Returns (AG) | At step 2 – before conducting
interim logging, separate unsigned / signature not acceptable / no
SA reference returns
At step 4 – what to do if return to be processed under interim logging procedure Step 16 – new action when return resubmitted Step 21 – new action where unsolicited return and SA record exists |
|
| Return Receipt (Trust): Responsible Office ….. (Info) | Relevant cut-off dates amended
PD1 contact amended |
|
| Return Receipt (Trust): Responsible Office ….. (AG) | Relevant cut-off dates amended
PD1 contact amended |
|
| (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) | |
| Unsatisfactory Trust Returns (Info) | Review required when return resubmitted | |
| Unsatisfactory Trust Returns (AG) | Step 6 added about resubmitted returns | |
| Unsolicited Returns: Trusts (Info) | Reference to reactivating dormant cases | |
| Unsolicited Returns: Trusts (AG) | Step 1 – Reference to reactivating dormant cases | |
| View And Amend Return | View And Amend Return (Introduction) | Note re batch identifier history |
| Dealing With Taxpayer Amendments (Info) | Note re batch identifier history | |
| Repairs To Amended Returns After 31 December (AG) | Step 40 – 2006-07 box numbers for Create Return Charge added | |
| Return Amendments: Computer Calculation ….. (AG) | Step 3 – 2006-07 box numbers for Create Return Charge added | |
| (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) | |
| Viewing The Return (Info) | 2006-07 box numbers for potential adjusted figures added | |
| Special Cases | ||
| Section | Subject Revised | Details Of Update |
| Construction Industry Cases | Construction Industry Reference Number (AG) | Amended for new forms and new CISR manual steps 8 & 12 |
| In-year Repayments To Subcontractors (Info) | Amended for new references in new CISR manual | |
| In-year Repayments To Subcontractors (AG) | Steps 3, 9 & 14 - amended screen
print
Step 15 - new reference in new CISR manual |
|
| Permanent Cessation | Permanent Cessation (Introduction) | Guidance re unsolicited return for final year |
| Permanent Cessation: Deceased Cases (AG) | Removal of step re issue of leaflet D49 | |
| Statements | ||
| Section | Subject Revised | Details Of Update |
| Statement Issue | Inhibition Of Statements (Info)
(And throughout section) | Correct function INHIBIT STATEMENT replaces incorrect function MAINTAIN STATEMENT INHIBITION |
