Below are details of the amendments that were published on 7 January 2005 (see the update index for all updates).
| Repayments | ||
| Section | Subject Revised | Details Of Update |
| Claims Made Outside A Return | Claims: Involving Two Or More Years (Info) | Correction to text due to previous misinterpretation of legislation. |
| Claims: Carry Back Of Losses/Pension Contrbns (Info) | Correction to text due to previous misinterpretation of legislation | |
| Claims: Error Or Mistake (Info) | New information on Class 4 NIC refunds. | |
| Claims: Error Or Mistake (AG) | New action guide for procedures for dealing with Class 4 NIC refunds. | |
| Claims: Time Limits For Claims And Amendments To Claims (Info) | Correction to text due to previous misinterpretation of legislation | |
| Issue Repayment | Class 4 NIC Refunds (Info) | New subject on Class 4 NIC. |
