Below are details of the amendments that were published on 05 August 2005 (see the update index for all updates).
| Assessments
|
||
| Section
| Subject Revised
| Details Of Update
|
| Assessments
Within SA | Discovery
Assessment (Info) | To clarify when a CQI
ITSA Discovery record is needed / not appropriate |
|
| Making An
Assessment (Info) | Cross reference added -
for checking whether POAs need to be amended following Discovery assessment |
| Compliance
|
||
| Section
| Subject Revised
| Details Of Update
|
| Enquiry Work
| Discovery:
Recording Cases On The CQI Workbench (AG) | To clarify when a CQI
ITSA Discovery record is needed / not appropriate |
| Returns
|
||
| Section
| Subject Revised
| Details Of Update
|
| Individuals
Returns | Capture Of
Returns Issued In Error (AG) | Steps 12 & 14 - SA630
now available on LFC |
|
| Logging
Individuals' Returns (Info) | 'Logging and automatic
recording of batch numbers' - 3 notes added regarding the Short Tax Return |
|
| Logging
Individuals' Returns (AG) | Step 17 amended to
state that where box 1.5 is ticked but no SA200CG or computation attached - send to Post Room, Netherton to process through ADC |
|
| Minor Queries
(Info) | Now refers to Credibility
Check (formerly Sanity Check) |
|
| Repairing
Obvious Errors: Individuals (Info) | To reflect the increase
from 5 to a total of 10 CSM / repair messages printed on SA302 |
|
| Salary And Tax
Discrepancies (Info) | Now refers to Credibility
Check (formerly Sanity Check) |
|
| Credibility Check
(formerly Sanity Check) (Info) | Subject renamed
|
|
| Credibility Check
(Formerly Sanity Check) (AG) | Subject renamed
|
|
| National
Insurance Benefits Incorrectly..... (AG) | Reference to when
NIBACT figure in code differs from returned amount |
|
| (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) | To include further
guidance on keeping the code number up to date where ECS details are not held or not appropriate |
|
| (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)
|
| Partnership
Returns | (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)
|
| Return Issue
| Criteria For Issue
Of Short Tax Return (Info) | Notes added concerning
'Exempt directors', and Foreign Dividends less than £300 per year |
| Returns Work
Lists | Returns Review:
Failed Coding Integrity (Info) | Now refers to Credibility
Check (formerly Sanity Check) |
|
| Returns Review:
ELS / INT / ADC / PAYE CIC (Info) | Further guidance on
coding EXP and FRE in SA200 cases and on keeping the code number up to date |
|
| Returns Review:
ELS / INT / ADC / PAYE CIC (AG) | Note added at steps 12
& 21 on keeping the code number up to date |
|
| Short Tax Return
Rejections (Info) | Now refers to Credibility
Check (formerly Sanity Check) Further guidance given
|
|
| Short Tax Return
Rejections (AG) | New steps 2 - 7 - actions
to take whilst carrying out review of work item |
