Below are details of the amendments that were published on 6 August 2004 (see the update index for all updates).
Interest / Penalties / Surcharge
| Interest / Penalties /
Surcharge
|
||
| Section
| Subject Revised
| Details Of Update
|
| Surcharge
| Imposing And Amending Surcharge (Info)
| Issue of Surcharge Notice SA324
|
| Records
|
||
| Section
| Subject Revised
| Details Of Update
|
| Maintain\ Taxpayer Record
| Pensioner And Low Income Review List
(AG)
| At step 8, if overpaid, consideration
to be given to transfer of case to IRO / issue of form R40 in PAYE
cases
|
| Returns
|
||
| Section
| Subject Review
| Details Of Update
|
| Filing Returns Online
(Previously: Filing Returns Electronically) | Filing Returns Online (Introduction) | Section has been renamed
|
| Individuals Returns
| Capture Of Returns Issued In Error
(Info)
| Further instance of return issued in
error
|
| Capture Of Returns Issued In Error
(AG)
| New step 10 for further instance of
return issued in error
|
|
| Reviewing Signals On The COP Record
(Info)
| Process for cases brought into and
removed from SA updated
Further instance of when to set the RTNSUB
|
|
| The Coding (Integrity) Check (AG)
| The setting of PSE2 signal at steps 3
and 7 now mandatory
|
|
| When To Use Function Create Return
Charge (Info)
| Further instance of when this function
should be used
|
|
| Returns Work Lists
| Returns Not Captured (Info)
| Change in the frequency the list is
updated
|
| Returns Review: ELS Schedule E Case
(AG)
| Initial action extended to include a
check of National Insurance Benefits
|
|
| Transfer
Of Liability
|
||
| Section
| Subject Revised
| Details Of Update
|
| Transfer From SA to COP
| Automatic Transfer Of Balancing
Payment To COP (Info)
| Additional note for 'Conditions for
Transfer'
|
| Manual Transfer Of Balancing Payment
To COP (Info)
| Additional notes for 'Exceptional
cases'
|
|
| Regulations 72/81 And SA
(Previously Regulations 42/49 And SA) | Regulations 72/81 And SA
(Introduction)
| All subjects updated for new
legislation
|
