Below are details of the amendments that were published on 7 October 2005 (see the update index for all updates).
Interest / Penalties / Surcharge
| Appeals / Postponements
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| Section
| Subject Revised
| Details Of Update
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| Appeals
| Appeal Against A Fixed Automatic
Penalty (Info)
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| FAP: Reasonable Excuse Appeal Against
(AG)
| Clarification that this Action Guide
supplements the guidance in subject Handling An Appeal Against A
Charge Based Item (AG)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
|
| Interest / Penalties /
Surcharge
|
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| Section
| Subject Revised
| Details Of Update
|
| Penalties | Appeals Against Fixed Automatic Penalties (Info) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| FAP: Reasonable Excuse Appeal Against (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Surcharge | Appeals Against Surcharge (Info) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Appeals Against Surcharge (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Records
|
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| Section
| Subject Revised
| Details Of Update
|
| Maintain Taxpayer Record | Automatic Removal Of COP Cases From SA (Info) | To advise that in day to day work, where record automatically refined and earlier years returns or information outstanding, to write to taxpayer as appropriate |
| Dormant Records: Making A Record Dormant (AG) | New steps 8 - 11 instructing the need to identify outstanding returns and to issue a letter and accompanying notes | |
| Microfiche Record (Info) | New contact details for obtaining copies of microfiche records | |
| Returns
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| Section
| Subject Revised
| Details Of Update
|
| Individuals Returns | Individual Returns (Introduction) | That a spreadsheet, table or list providing details that should be on separate supplementary pages is not acceptable |
| Capture Operators Guidance: 2004/05 Return (Info) | Main Tax Return (SA100) Question 19
And Short Tax Return (SA200) Question 12:
In BACS failure cases send cheque to taxpayer or agent as requested on the return |
|
| Claim To Relief For EIS (Info) | Reference to new forms and procedures when advising Small Company Enterprise Centre | |
| Logging Individuals Returns (Info) | That a spreadsheet, table or list providing details that should be on separate supplementary pages is not acceptable | |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | At steps 4 and 16 further advice given if box is one where Repair signal is not allowed | |
| Retrieval Of Short Tax Returns (Info) | Amended contact details | |
| Retrieval Of Short Tax Returns (AG) | At step 5 amended contact details | |
| Taxpayer Detail Changes (Info) | To review 'Abroad' signal on change of address | |
| Unsatisfactory Individuals Returns (Info) | That a spreadsheet, table or list providing details that should be on separate supplementary pages is not acceptable | |
| Partnership Returns | Partnership Returns (Introduction) | That a spreadsheet, table or list providing details that should be on separate supplementary |
| Logging Partnership Returns (Info) | That a spreadsheet, table or list
providing details that should be on
separate supplementary |
|
| Multiple SAI For One Basis Period: Partnerships (Info) | When to refer a case to an Inspector | |
| Partnership Detail Changes (Info) | To review 'Abroad' signal on change of address | |
| Unsatisfactory Partnership Returns (Info) | That a spreadsheet, table or list
providing details that should be on
separate supplementary |
|
| Return Issue | Microfiche Record: Notice To File (Info) | New contact details for obtaining copies of microfiche records |
| Trust Returns | Trust Returns (Introduction) | That a spreadsheet, table or list
providing details that should be on
separate supplementary |
| Logging Trust Returns (Info) | That a spreadsheet, table or list
providing details that should be on
separate supplementary |
|
| Multiple SAI For One Basis Period: Trusts (Info) | When to refer a case to an Inspector | |
| Trustee Detail Changes (Info) | To review 'Abroad' signal on change of address | |
| Unsatisfactory Trust Returns (Info) | That a spreadsheet, table or list providing details that should be on separate supplementary | |
| Special Cases
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| Section
| Subject Revised
| Details Of Update
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| Payment Cessation | Permanent Cessation: Deceased Cases (Info) | Cross reference given to instructions on Minor Queries where pension or sub-source income on form R27 is omitted or understated |
| Permanent Cessation: Deceased Cases (AG) | At step 18 cross reference given to
instructions on Minor Queries where pension or sub-source income on
form R27 is omitted or
understated |
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