Below are details of the amendments that were published on 25 April 2005 (see the update index for all updates).
Interest / Penalties/ Surcharge
| DARM
|
||
| Section
| Subject Revised
| Details Of Update
|
| Revenue
Determinations | Revenue
Determination (Intro) | To clarify that where
Determination raised will automatically set level of POA for the following year |
| Revenue
Determination: Calculating The Amount Of A (Info) | Guidance expanded to
include more circumstances together with action to be taken |
|
| Interest / Penalties / Surcharge
|
||
| Section
| Subject Revised
| Details Of Update
|
| Interest
| Interest (Intro)
| Reference to booklet
SA10500 (A Guide to dealing with Self Assessment Interest Objections) removed. This booklet was withdrawn from publication in January 2005. Procedural information within this booklet now incorporated in SA Manual. |
| Manage Work
|
||
| Section
| Subject Revised
| Details Of Update
|
| Customer
Service | SA Letters And
Forms (Info) | To include forms SA200,
SA210 and SA252 |
| SA Help Sheets
(Info) | To reflect that IR233 is
no longer used |
|
| Work
Management | Allocation Of
Responsibility For Work Items (Info) | To include new Work
Lists: W049 Short Tax Return Rejections Work List W048 Permanent Notes Review Work List |
| How Work Items
Are Created (Info) | To include new Work
Lists: W049 Short Tax Return Rejections Work List W048 Permanent Notes Review Work List |
|
| Lists In The
Network (Info) | To include new Work
Lists: W049 Short Tax Return Rejections Work List W048 Permanent Notes Review Work List |
|
| Management
Information (Info) | To include new Work
Lists: W049 Short Tax Return Rejections Work List W048 Permanent Notes Review Work List |
|
| Managing Work
Lists (Info) | To include new Work
Lists: W049 Short Tax Return Rejections Work List W048 Permanent Notes Review Work List |
|
| Records
|
||
| Section
| Subject Revised
| Details Of Update
|
| Maintain
Taxpayer Record | Official Error (Info)
| Subject deleted.
Information now contained within subject 'Revenue Delay In Using Information' |
| Revenue Delay In
Using Information (Info) | Updated to reflect full
information |
|
| Revenue Delay In
Using Information (AG) | Updated to reflect full
procedure |
|
| SA And Permanent Notes
(Previously
| SA And
Permanent Notes (Intro) | Section moved from
DARM business area |
| Maintain
Permanent Notes (Info) | New subject
|
|
| Adding A New
Permanent Note (AG) | New Action Guide
|
|
| Amending A
Permanent Note (AG) | New Action Guide
|
|
| Repayments
|
||
| Section
| Subject Revised
| Details Of Update
|
| Claims Made
Outside A Return | Claims: Time
Limits For Claims And Amendments To Claims (Info) | Clarification of the time
limit for amending a PPR carry back claim made outside a return |
| Issue
Repayment | Issue Repayment
(Intro) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Automatic
Repayments (Info) | Guidance clarified on
method of repayment - Automatic Repayments will not be issued where the overpaid amount is less than £10 but this excludes repayments nominated to charity |
|
| Cancellation Of A
Repayment (Info) | Additional guidance
given on cancelling the repayment - Where status of the repayment is 'Issued' this repayment can also be cancelled by an officer with the user role of BACS Rejection Processor (FAO BARP) |
|
| Recover Over-
Repayment | Recover Over-
Repayment (Intro) | New information on
cancellation of the repayment |
| Over-
Repayments: Recovery By The DRIER Procedures (Info) | Additional guidance to
clarify the procedure of cancelling a repayment |
|
| Over-
Repayments: Recovery By The SA System (Info) | Guidance clarified that
over-repayments not replaced by interest bearing over-repayment charges will continue to be pursued automatically by the SA System |
|
| Repayment
Work Lists | Repayment Work
Lists (Intro) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| Inhibited
Automatic Repayments Work List (AG) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
At step 32 additional
|
|
| Overpayments In
Closed Cases Work List (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Over-repayments
Work List (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Post Repayment
Check Work List (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Rejected
Repayments Work List (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Repayments For
Quality Checks Work List (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Repayments To
Be Authorised Or Cancelled Work List (AG) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | |
| Returns
| ||
| Section
| Subject Revised
| Details Of Update
|
| Filing Returns
Online | Filing Returns
Online (Intro) | To clarify that the
service applies to the Main Tax Return (SA100) only |
| Filing Returns
Online And Work Management (Info) | To amend Returns
Review Work List reason 'ELS Schedule E Case' to 'ELS / INT / ADC / PAYE CIC' |
|
| Individuals
Returns | Every subject in this section has been
reviewed
and amended where appropriate to take account of the Short Tax Return (SA200). Changes notified to this section below refer to the other amendments made |
|
| Individuals
Returns (Intro) | Note added concerning
unsatisfactory returns received on 1 February To reflect that the
|
|
| Capture Of
Returns Issued In Error (Info) | Subject re-written to
clarify and include new circumstances |
|
| Capture Of
Returns Issued In Error (AG) | New steps 11 - 14
|
|
| Capture
Operators Guidance: 2004/05 Return (Info) | New subject
|
|
| Claim To Relief
for EIS (Info) | To reflect change to
Additional Information box number on the return |
|
| Computer
Calculation Is Incorrect (Info) | To add at step 4
2004/2005 box numbers |
|
| Unsatisfactory
Individuals Returns (Info) | Note added concerning
unsatisfactory returns received on 1 February |
|
| Unsatisfactory
Individuals Returns (AG) | At step 5 period '18 to
31 January' changed to '18 January to 1 February' |
|
| Logging
Individuals' Returns (Info) | Amended to reflect
information given in SCS021/05 |
|
| Logging
Individuals' Returns (AG) | Amended to reflect
information given in SCS021/05 |
|
| Manual Tax
Calculations: Individuals (Info) | Links inserted to
2004/1005 Tax Calculation Guides |
|
| Minor Queries
(Info) | To reflect renamed Work
Lists To clarify when the
|
|
| Minor Queries
(AG) | To reflect renamed Work
Lists New step 54 |
|
| Part Year
Individual Returns For The Current .... (Info) | Examples updated
|
|
| Repairing
Obvious Errors: Individuals (Info) | New information on
underpayments coded out 2004/05 onwards |
|
| Repairing Returns
After 31 December: Individuals (AG) | At step 42 box numbers
entered for later years |
|
| Rent A Room For
Traders (Info) | New subheading Short
Tax Return (SA200) |
|
| Returns For Out
Of Date Years: Individuals (Info) | Examples updated
|
|
| Returns Which
Include A PAYE Source Of Income (Info) | To include the new
procedures for 2004/05 onwards |
|
| Returns Which
Include A PAYE Source Of Income (AG) | To include the new
procedures for 2004/05 onwards |
|
| Salary And Tax
Discrepancies (Info) | To reflect the change in
name from the 'Returns Review: Coding Integrity Check' Work List to 'Returns Review: Failed Coding Integrity' Work List |
|
| Salary And Tax
Discrepancies (AG) | Amended at step 10 to
include advice to use MR screen in COP Amended at steps 11
|
|
| Short Tax Returns
(Info) | New subject
|
|
| Storing Individual
Returns (Info) | to reflect that batches of
returns to be stored in order of logging. To give further
|
|
| The Coding
(Integrity) Check (Info) | To include information
on the SA200 To reflect renamed Work
To clarify when the
|
|
| The Coding
(Integrity) Check (AG) | To reflect change in
Work List name New step 14 added |
|
| Unsolicited
Returns: Individuals (Info) | To reflect that returns
received in their proper form should be logged on the day of receipt To reflect that returns
|
|
| Unsolicited
Returns: Individuals (AG) | To reflect that returns
received in their proper form should be logged on the day of receipt. To reflect that returns
|
|
| Partnership
Returns | Partnership
Returns (Intro) | Note added concerning
unsatisfactory returns received on 1 February |
| Unsatisfactory
Partnership Returns (Info) | Note added concerning
unsatisfactory returns received on 1 February |
|
| Unsatisfactory
Partnership Returns (AG) | At step 5 period '18 to
31 January' changed to '18 January to 1 February' |
|
| Logging
Partnership Returns (Info) | Amended to reflect
information given in SCS021/05 |
|
| Logging
Partnership Returns (AG) | Amended to reflect
information given in SCS021/05 |
|
| Storing
Partnership Returns (Info) | To reflect that batches of
returns to be stored in order of logging. To give further
|
|
| Unsolicited
Returns: Partnerships (Info) | To reflect that returns
received in their proper form should be logged on the day of receipt. To reflect that returns
|
|
| Unsolicited
Returns: Partnerships (AG) | To reflect that returns
received in their proper form should be logged on the day of receipt. To reflect that returns
|
|
| Return Issue
| Return Issue
(Intro) | To include reference to
the Short Tax Return (SA200) |
| Automatic Annual
Bulk Issue (Info) | To include reference to
the Short Tax Return (SA200) |
|
| Issuing Returns
Other Than At Annual Bulk Issue (Info) | Example of latest year a
return can be issued updated To include reference to
|
|
| Issuing Returns
Other Than At Annual Bulk Issue (AG) | To include reference to
the Short Tax Return (SA200) |
|
| New
Commencement Cases (Info) | Example of when first
return issued after setting up updated To advise that a Short
|
|
| The Taxpayer
Return Profile (Info) | To include reference to
the Short Tax Return (SA200) |
|
| Returns
Processed At IR Netherton | Returns
Processed At IR Netherton (Intro) | New section of the
manual containing instructions for IR Netherton staff only |
| Returns Work
Lists | Manual Issue Of
Return: Welsh Language (Info) | To advise that before
preparing a Welsh language version of the return, establish whether a form SA100 or SA200 is required |
| Manual Issue Of
Returns: Welsh Language (AG) | Step 5 updated to advise
that before preparing a Welsh language version of the return, establish whether a form SA100 or SA200 is required |
|
| Returns Review:
Failed Coding Integrity (Info) | To reflect change in
Work List name from 'Returns Review: Coding Integrity Check' to 'Returns Review: Failed Coding Integrity' |
|
| Returns Review:
Failed Coding Integrity (AG) | To reflect change in
Work List name from 'Returns Review: Coding Integrity Check' to 'Returns Review: Failed Coding Integrity |
|
| Returns Review:
ELS / INT / ADC / PAYE / CIC (Info) | To reflect change in
Work List name from 'Returns Review: ELS Schedule E Case' to 'Returns Review: ELS / INT / ADC / PAYE / CIC' |
|
| Returns Review:
ELS / INT / ADC / PAYE / CIC (AG) | To reflect change in
Work List name from 'Returns Review: ELS Schedule E Case' to 'Returns Review: ELS / INT / ADC / PAYE / CIC' |
|
| Short Tax Return
Rejections (Info) | New subject
|
|
| Short Tax Return
Rejections (AG) | New Action Guide
|
|
| Trust Returns
| Trust Returns
(Intro) | Note added concerning
unsatisfactory returns received on 1 February |
| Unsatisfactory
Trust Returns (Info) | Note added concerning
unsatisfactory returns received on 1 February |
|
| Unsatisfactory
Trust Returns (AG) | At step 5 period '18 to
31 January'' changed to '18 January to 1 February' |
|
| Logging Trust
Returns (Info) | Amended to reflect
information given in SCS021/05 |
|
| Logging Trust
Returns (AG) | Amended to reflect
information given in SCS021/05 |
|
| Processing The
Pension Scheme Tax Return (Info) | Link inserted for returns
2001/2002 onwards |
|
| Processing The
Pension Scheme Tax Return (AG) | Deletion of steps
instructing referral to Audit and Pension Schemes Services if non-residence pages completed |
|
| Returns For Out
Of Date Years: Trusts (Info) | Examples updated
|
|
| SAI: Completion
Of Trust Return (Info) | To include returns filed
online |
|
| Storing Trust
Returns (Info) | To reflect that batches of
returns to be stored in order of logging. To give further
|
|
| Unsolicited
Returns: Trusts (Info) | To reflect that returns
received in their proper form should be logged on the day of receipt To reflect that returns
|
|
| Unsolicited
Returns: Trusts (AG) | To reflect that returns
received in their proper form should be logged on the day of receipt. To reflect that returns
|
|
| View And
Amend Return | View And Amend
Return (Intro) | To include short tax
returns captured using ADC |
| Amended Returns
And The Coding (integrity) Check (Info) | To include short tax
returns captured using ADC |
|
| Amended Returns
And The Coding (Integrity) Check (AG) | At step 4 note included
to explain that where more than one employment source, income, tax, benefits and expenses will be combined |
|
| Dealing With
Taxpayer Amendments (Info) | To include reference to
short tax return box numbers |
|
| Repairs To
Amended Returns After 31 December (AG) | To include reference to
short tax return box numbers At step 40 box numbers
|
|
| Return
Amendments: Bankruptcy Cases (AG) | To include reference to
short tax return box numbers |
|
| Return
Amendments: Computer Calculation.... (AG) | At step 3 box numbers
entered for 2004/2005 |
|
| Return
Amendments: Pension Scheme Tax Return (AG) | Deletion of step
instructing referral to Audit and Pension Schemes Services if appropriate |
|
| (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
| To include reference to
short tax return box numbers |
|
| The Amend
Return Function (Info) | To include reference to
the 'Transform to Main Option' |
|
| Viewing And
Amending Short Tax Returns (Info) | New subject
|
|
| Viewing The
Return (Info) | To include reference to
the short tax return and ADC To include 2004/2005
|
|
| Special Cases
|
||
| Section
| Subject Revised
| Details Of Update
|
| Permanent
Cessation | Permanent
Cessation (Intro) | To advise that the short
tax return is not issued in early settlement cases |
| Permanent
Cessation: Deceased Cases (Info) | To advise that the short
tax return is not issued in early settlement cases |
|
| Permanent
Cessation: Deceased Cases (AG) | At step 10 to advise that
the short tax return is not issued in early settlement cases |
|
| Permanent
Cessation: Emigration (Info) | To advise that the short
tax return is not issued in early settlement cases |
|
| Permanent
Cessation: Emigration (AG) | At step 5 to advise that
the short tax return is not issued in early settlement cases |
|
| Permanent
Cessation: Period Of Administration (Info) | To advise that the short
tax return is not issued in early settlement cases |
|
| Permanent
Cessation: Period Of Administration (AG) | At step 4 to advise that
the short tax return is not issued in early settlement cases |
|
