SAM - Recent changes to this guidance

Validity Of Claim To Adjust POA (Info)

Processing A Claim To Adjust POA (Info)

Processing A Claim To Adjust POA (AG)

FAP: Reasonable Excuse Appeal Against (AG)

Who Should Handle An Appeal? (Info)

Who Should Handle An Appeal? (AG)

Change Of Accounting Date (Info)

Dual Residence (First Claim) (Info)

Farming Losses (First Claim) (Info)

Foreign Tax Credit Relief Greater Than Limit (Info)

Mandatory Enquiry List (Info)

Mandatory Review List (Info)

Non-Domicile (First Claim) (Info)

Non-Residence (Info)

Profiles List (Info)

Share Option Schemes (Info)

Very Late Return (Info)

Discovery (Info)

Discovery: Update Payments On Account For Next Year (AG)

Opening An Enquiry (Info)

Opening An Enquiry: Using ITSA Discovery Records (AG)

S9A: Contract Settlement (AG)

S9A: Non-Contract Settlement (AG)

S12AC Enquiries Completed (Partnership SA Record) (AG)

Working An Enquiry (Info)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

SA Notes (Info)

Adding A New SA Note (AG)

Amending An SA Note (AG)

Deleting An SA Note (AG)

Pursuing A Debt In The Recovery Office (Info)

Pursuing A Return In The Recovery Office (Info)

Recording Information On The Taxpayer Record (Info)

Initial Enforcement Action (Info)

Initial Enforcement Action (AG)

How To Cancel A Remission (Info)

How To Cancel A Remission (AG)

How To Remit Debts (Info)

How To Remit Debts (AG)

Remisssions involving Processing Offices (Info)

Processing Remissions For Another Office (AG)

Remission Requirements (Info)

SA Help Sheets (Info)

Allocation Of Responsibility For Work Items (Info)

How Work Items Are Created (Info)

Lists In The Network (Info)

Management Information (Info)

Managing Work Lists (Info)

Work Lists: Managing Work Lists

Bankruptcy: Taxpayer Records (Info)

Bankruptcy: CODA Linked SA Record (AG)

Bankruptcy: COP Linked SA Record (AG)

Bankruptcy: COP Unlinked Or No SA Record (AG)

Bankruptcy: SA Only Record (AG)

Automatic Removal Of COP Cases From SA (Info)

Dormant Records (Info)

I Filers Exception Printout (Info)

Pensioner And Low Income Review List (Info)

Pensioner And Low Income Review List (AG)

Pensioner And Low Income Quality Review List (Info)

Pensioner And Low Income Quality Review List (AG)

Company Secretary: Construction Industry (Info)

Criteria For A COP/SA Record (Info)

Dormant SA Record: How To Re-Activate (Info)

Dormant SA Record: How To Re-Activate (AG)

Receipt Of File Or PN Pad For An Individual (Info)

Set Up Individual Record (Info)

Set Up Individual Record (AG)

When An SA Record Is Required (Info)

Link From SA To COP/CODA Records (Info)

Set Up Partnership Record (Info)

Set Up Partnership Record (AG)

Overpayments In Closed Cases (Info)

Repayments For Quality Checks Work List (AG)

Over-repayments Work List (Info)

Over-repayments Work List (AG)

Overpayments In Closed Cases Work List (Info)

Overpayments In Closed Cases Work List (AG)

Repayments To Be Authorised Or Cancelled Work List (Info)

Inhibited Automatic Repayments Work List (Info)

Additional Information Work List (Info)

Additional Information Work List (AG)

Changed Personal And Business Details (Info)

Changed Personal And Business Details (AG)

Dealing with ELS Enquiries (Info)

Dealing With Enquiries About Internet Services (Info)

ELS Approval Procedure (Info)

ELS Approval Procedure (AG)

ELS Statement Of Practice (Info)

Filing Returns Electronically And Work Management (Info)

Filing Returns Electronically And Vouchers (Info)

Identifying And Viewing A Return Filed Over The Internet (Info)

Identifying And Viewing A Return Filed Over The Internet (AG)

Identifying ELS Filers (Info)

Late Issue Of Return (Info)

Monitoring An ELS Filer (Info)

Monitoring An ELS Filer (AG)

Receiving ELS Applications (Info)

Receiving ELS Applications (AG)

Withdrawal of ELS Filer Status (Info)

Withdrawal of ELS Filer Status (AG)

Bankruptcy Cases (AG)

Capture Operators Guidance: 2003/04 Return (Info)

Charitable Giving (Info)

Claim To Relief For EIS (Info)

Computer Calculation Is Incorrect (AG)

Manual Tax Calculations: Individuals (Info)

Repairing Obvious Errors: Individuals (Info)

Repairing Returns After 31 December: Individuals (Info)

Repairing Returns After 31 December: Individuals (AG)

Rent A Room For Traders (AG)

Returns For Out Of Date Years: Individuals (Info)

Returns For Out Of Date Years: Individuals (AG)

Returns Which Include A PAYE Source Of Income (Info)

Returns Which Include A PAYE Source Of Income (AG)

SAI: Completion Of Individual’s Return (Info)

National Insurance Benefits Incorrectly Returned (AG)

The Coding (Integrity) Check (Info)

Unsolicited Returns: Individuals (Info)

Unsolicited Returns: Individuals (AG)

Capture Partnership Return: Guidance (Info)

Partnerships: Turnover £15 Million Or More (Info)

SAI: Completion Of Partnership Return (Info)

Unsolicited Returns: Partnerships (Info)

Unsolicited Returns: Partnerships (AG)

Calculating Trust Liability (Info)

Calculating Trust Liability (AG)

Repairing Returns After 31 December: Trusts (Info)

Returns For Out Of Date Years: Trusts (Info)

Returns For Out Of Date Years: Trusts (AG)

Returns Mislaid After Logging: Trusts (AG)

SAI: Completion Of Trust Return (Info)

Unsolicited Returns: Trusts (Info)

Unsolicited Returns: Trusts (AG)

Repairs To Amended Returns After 31 December (AG)

Return Amendments: Bankruptcy Cases (AG)

Return Amendments: Computer Calculation Is Incorrect (AG)

Filing Returns Electronically And Function Amend Return (Info)

Subcontractors Amended Returns (AG)

Viewing The Return (Info)

Permanent Cessation: Deceased Cases (AG)

Permanent Cessation: Period Of Administration (Info)

Permanent Cessation: Period Of Administration (AG)

Screen Prints: Transaction ‘Types’ (Info)

Amount Printed On The Payslip (Info)

Manual Statement Issue Work List (AG)

View And Print Copy Of Issued Statement (Info)

View And Print TSS Statement (AG)