Below are details of the amendments that were published on 6 January 2006 (see the update index for all updates).
Interest / Penalties / Surcharge
| Appeals / Postponements
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| Section
| Subject Revised
| Details Of Update
|
| Appeals | Grounds Of An Appeal (Info) | Reference to SA/BK6
replaced with cross reference to new subject 'Grounds Of Reasonable
Excuse: FAP'
|
| Appeal Against A Fixed
Automatic Penalty (Info)
| Reference to SA/BK6 replaced with cross reference to new subject 'Grounds Of Reasonable Excuse: FAP' | |
| Grounds Of Reasonable
Excuse: FAP (Info)
| New subject | |
| Interest / Penalties / Surcharge
|
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| Section
| Subject Revised
| Details Of Update
|
| Interest | SA Liability Stoodover (Info) | New subject
Guidance on what happens to an accruing interest charge on the statement when the associated liability is stoodover |
| Amending The Relevant Date (RD) (Info) | Wording removed that was
causing confusion in the context of the second paragraph under
sub-heading 'Revenue Calculations'
|
|
| Penalties | Appeals Against Fixed
Automatic Penalties (Info)
| Reference to SA/BK6 replaced with cross reference to new subject 'Grounds Of Reasonable Excuse FAP' |
| FAP: Reasonable Excuse
Appeal Against (AG)
| Reference to SA/BK6 replaced with cross reference to new subject 'Grounds Of Reasonable Excuse FAP' | |
| Grounds Of Reasonable
Excuse FAP (Info)
| New subject | |
| Surcharge | Appeals Against Surcharge (Info) | Reference to SA/BK7
replaced with cross reference to new subject 'Grounds Of Reasonable
Excuse Surcharge'
|
| Appeals Against Surcharge
(AG)
| Reference to SA/BK7 replaced with cross reference to new subject 'Grounds Of Reasonable Excuse Surcharge' | |
| Grounds Of Reasonable
Excuse Surcharge (Info)
| New subject | |
| Records
|
||
| Section
| Subject Revised
| Details Of Update
|
| Agent Record | Agents Merged In Error (AG) | Removal of paragraph for
tracing responsible office
|
| Merging Agent Records (Info) | Note added regarding
agents registered for online services
|
|
| Set Up Agent Record (Info) | Paragraph added to
emphasise the importance of searching for agent code
|
|
| Maintain Taxpayer Record | Maintain Taxpayer Record (Intro) | New sub heading and
information on 'Taxpayers NINO'
|
| Address RLS (AG) | At step 2 and 8 note added
to use UTR to amend record in TBS
|
|
| Maintain Agent For Taxpayer (Info) | New sub heading and
information on 'Online 64-8 authority'
|
|
| Maintain Capacities (Info) | Note added to use UTR to
amend record in TBS
|
|
| Postcodes (Info) | New sub heading and
information on 'Postcodes and the Abroad signal'
|
|
| Movement of Taxpayer Records | Postcodes (Info) | New sub heading and
information on 'Postcodes and the Abroad signal'
|
| Transfer from An IRO (Info) | Hyperlink included to a
list of offices
|
|
| SA and Permanent Notes | Maintain Permanent Notes (Info) | Updated following
introduction of SEES Notes Paster
|
| Adding A New Permanent Note (AG) | Step 3 - Action to take
following selection from SEES Notes Paster
|
|
| SA Notes (Info) | Updated following
introduction of SEES Notes Paster
|
|
| Adding A New SA Note (AG) | Step 3 - Action to take
after selecting note from SEES Notes Paster or to add a free format
note
|
|
| Set Up Taxpayer Record | Addresses (Info) | Clarification of type of
address that is not abroad
British Forces Post Offices - To explain that the Abroad signal is not set for such addresses |
| Company Secretary:
Construction Industry ….. (Info)
| Note to confirm not to put company secretary's NINO on records set up for Construction Industry | |
| Dormant SA Record: How To Re-Activate (AG) | At step 4 and 5 inclusion
of instruction to make an SA Note in respect of the Automatic
Closure Inhibited signal
|
|
| Inland Revenue Offices And
SA (Info)
| Hyperlink included to a list of offices | |
| Link From SA To COP Records (Info) | 'Making the link' -
Reminder added to trace NINO
'Breaking the link' - Information added on what happens when employment ceases |
|
| Lloyds Underwriters (Info) | Obsolete information
regarding NAD records deleted
|
|
| Partnership As Partner (Info) | New sub heading and
information on 'Individual records and the Citizen Identification
Framework'
|
|
| Partnership As Partner (AG) | At step 4 reminder added
not to enter the nominated representatives NINO on the record
|
|
| Periods Of Administration (Info) | Subject rewritten to
correspond with the Trust instructions
|
|
| Postcodes (Info) | New sub heading and
information on 'Postcodes and the Abroad signal'
|
|
| Set Up Individual Record
(Info)
| Emphasis added on importance of tracing NINO | |
| Set Up Individual Record
(AG)
| New step 5 - To trace taxpayer using TBS | |
| Trust Record And Partner Source (Info) | Note added instructing
that you should not add NINO of executor / trustee to record
|
|
| Trust Record And Partner Source (AG) | Note at step 4 not to add
NINO of executor / trustee to record when setting up but to add a
free format note of the NINO in accordance with step 5
|
|
| When To Set Up An Individual SA Record (Info) | Information on unsolicited
returns updated
|
|
| Trace Taxpayer Record | Trace Taxpayer Record (Intro) | New sub heading and
information on 'Taxpayer Business Service (TBS)'
|
| Trace Responsible Office (AG) | New steps 5 - 9 added on
how to use TBS function FIND TAXPAYER
|
|
| Repayments
|
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| Section
| Subject Revised
| Details Of Update
|
| Issue Repayment | Assignment Received (AG) | Addition of guidance on
assigned repayments being automatically allocated by the SA
computer system to outstanding charges not relating to the return
year
|
| Repayment Donated To Charity (Info) | Rejected repayments -
additional guidance on repayments donated to charity that are
rejected by the receiving bank
|
|
| Repayment Donated To Charity (AG) | New Action Guide
Advises action to be taken in cases where repayment donated to charity is rejected by the receiving bank |
|
| Returns
|
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| Section
| Subject Revised
| Details Of Update
|
| Individuals Returns | Capture Operators
Guidance: 2004/05 Return (Info)
| Amendment to Short Tax Return (SA200): Question 12 |
| Minor Queries (Info) | Reference to Student Loan
discrepancies
|
|
| Minor Queries: Other
Permitted Queries (AG)
| Reference to Student Loan discrepancies | |
| Retrieval Of Short Tax
Returns (Info)
| Amended contact details for Centre 1 | |
| Retrieval Of Short Tax Returns (AG) | Contact details for Centre
1 amended at step 5
|
|
| Failure To Claim Flat Rate
Expenses (AG)
| Steps 1, 5 and 10 amended to say 'repair' rather than 'amend' | |
| Student Loan Cases (Info) | Amendment to section on
return discrepancies
|
|
| Partnership Returns | Unsatisfactory Partnership
Returns (Info)
| Amended for correct section in TMA 1970 |
| Returns Work Lists | Daily Returns Review:
Ceased Date Set (Info)
| Removal of references to earlier years |
| Daily Returns Review:
Ceased Date Set (AG)
| Removal of references to earlier years | |
| Daily Returns Review: ELS
Form CIS25 (Info)
| Removal of references to earlier years | |
| Daily Returns Review: ELS
Form CIS25 (AG)
| Removal of references to earlier years | |
| Manual Issue Of Return:
Manual Return Signal (Info)
| Removal of references to earlier years for pension schemes | |
| Manual Issue Of Return:
Manual Return Signal (AG)
| Removal of references to earlier years for pension schemes | |
| Returns Not Captured
(Info)
| Removal of references to earlier years | |
| Returns Not Captured (AG) | Removal of references to
earlier years
|
|
| Short Tax Return Rejections (Info) | To add that a check should
be made that a BACs repayment can be made using information given
|
|
| Short Tax Return
Rejections (AG)
| New steps 9 and 10 | |
