Corrections to 2007-08 SA returns, notes and help sheets

Updated: 18 September 2008

Forms
Form no. and page	Box number or section	Details of correction	Date added
SA103F SEF 4	Box 76	Add ‘(or capital gains)’ after ‘income’	6 May 2008
SA103S SES 2	Box 30	Add ‘(or capital gains)’ after ‘income’	6 May 2008
SA104S, SP 2	box 20	Add ‘(or capital gains)’ after ‘income’	April 2008
SA104F, FP 2	box 20	Add ‘(or capital gains)’ after ‘income’	April 2008
SA106, F 4 & F 5	Income from land and property abroad	Delete ‘or if any of the income is unremittable’ from line 1 of text below section heading. Delete ‘and all the income is remittable’ in line 2.	April 2008

Notes
Form no. and page	Box number or section	Details of correction	Date added
SA150 TRG 3	Trusts etc. (2nd bullet)	Amend ‘box 1’ to ‘box 2’	29 April 2008
SA150 TRG 15 & 16	box 1 (service companies)	Revised guidance about when this box should be completed has now been published – see SA150 (PDF 149K) for details or go to Self Assessment tax return: service companies question	4 Sept 2008
SA150 TRG 19	If you have paid too much tax – new box 10	Insert new paragraph after text for box 9 ‘If you have entered a nominee’s name in box 5 If you would like us to make the repayment directly to your nominee’s bank account, enter the details of the nominee’s bank account in boxes 4 to 8, and fill in boxes 11 to 14 as appropriate. If you do not know the nominee’s bank account details and would like the repayment to be made by cheque, leave box 4 and boxes 6 to 8 blank. The repayment will not be made automatically and there may be a short delay whilst we process the repayment.’	5 June 2008
SA150, TRG 22	HS index for foreign pages	Amend title of HS 262 to ‘… assets abroad and income from Non-Resident Trusts’	April 2008
SA102M notes, MN 6	Working sheet for box 21	Change ‘copy … box B …’ at the bottom of the working sheet to ‘copy … box A …’	April 2008
SA104S notes, SPN 6	Working sheet for total loss to be carried forward	Add ‘or gains’ after ‘income’ in text next to second box C	April 2008
SA104F notes, FPN 6	Working sheet for total loss to be carried forward	Add ‘or gains’ after ‘income’ in text next to second box C	April 2008
SA106 notes, FN 9	boxes 10 to 13, penultimate paragraph	Delete the words ‘or if any of the income is unremittable’ at line 4 (text in brackets)	April 2008
SA106 notes, FN 9, 15 & 16	boxes 10 to 13, 42 and 46	Amend title of HS 262 to ‘… assets abroad and income from Non-Resident Trusts’	April 2008
SA110 notes TCSN 1	exclusions – 4th bullet point	Delete ‘or 43’ and add an extra 5th bullet: • box 43 (if the amount is greater than 5 times the amount in box 45) of the Foreign pages	April 2008
SA110 notes TCSN 6	Savings income – after box A30	Add new subheading ‘Foreign income’ and line ‘Foreign pages … box 5’ below ‘Total savings income from partnerships’. Add new box A30a below box A30.	22 August 2008
SA110 notes TCSN 6	box A39	Amend text above box A39 to ‘A30+A30a+A33+A37+A38’	22 August 2008
SA110 notes TCSN 7	box A41	Amend text left of box to ‘boxes 7 + 11’	22 August 2008
SA110 notes TCSN 7	text next to box A45	Add ‘+ box 5’ at the end of the green text so that it reads ‘(boxes 3 + 4) x 100/90 + box 5’ this correction is no longer needed due to subsequent amendments	28 May 2008
SA110 notes TCSN 7	Dividends - after box A45	Add new box A45a below A45 and add extra line for ‘Tax return, page TR3 … box 5’ beside box A45a	22 August 2008
SA110 notes TCSN 7	box A47	Amend text above A47 to ‘A45+A45a+A46’	22 August 2008
SA110 notes, TCSN 11	text below heading	Remove duplicate ‘If’	April 2008
SA110 notes, TCSN 12	Section 7 – box A133	Amend text above box to ‘A108+A126+A129’	April 2008
SA110 Notes TCSN13	Above box A152	Amend ‘used surplus’ to ‘unused surplus’. If your spouse or civil partner receives married couple’s allowance and we have advised you that there is an unused surplus enter that amount in A152	16 April 2008
SA110 notes, TCSN 22	box A230	Amend text above box to read 'If box A229 is positive and less than £2,000 and you want this included in your 2008-09 tax code, copy the figure in box A229 to box A230; if not, leave box A230 blank'	15 May 2008
SA110 notes, TCSN 22	box A232	Move text next to box A233 (If box A232 is positive …) next to box A232	April 2008
SA110 notes, TCSN 22	box A233	Amend text above box to ‘A221 minus (A212 +A214+A230) Insert extra text next to box: ‘If box A233 is less than £500, you do not have to make payments on account for 2008-09; do not complete boxes A234 to A237. Enter zero ('0') in box A238 and complete box A239.’	April 2008
SA110 notes, TCSN 22	box A235	Insert extra text next to box: ‘If more than 80% of your tax bill for 2007-08 is met from tax paid at source (that is, box A233 is less than box A235) you do not have to make payments on account for 2008-09. Enter zero ('0') in box A238 and complete box A239.’	April 2008
SA110 notes TCSN 32	box E9	Amend text above box E9 to ‘from A92’	15 Sept 2008
SA110 notes, TCSN 34	Box F7 and F8	Move box F7 down next to box F8; renumber box F8 as ‘F7’ and box F7 as ‘F8’; amend text above renumbered box F8 to ‘F7 x 20%’; amend text above box F9 to ‘F5 minus F7’; amend text above box F11 to ‘F4 + F8 + F10’	15 May 2008
SA210 notes STRG 21	Working sheet – Allowances etc. – 4th item	Remove ‘Total copy to box 6.2’ and sterling box.	April 2008
SA210 notes, STRG 22	Working sheet - box W11	Amend box ‘W11’ at the top of the working sheet to box ‘W12’	April 2008

Help sheets
Form no. and page	Box number or section	Details of correction	Date added
HS207 Page 2	Childcare Vouchers	Change threshold to pay tax on Childcare vouchers from £50 to £55	29 May 2008
HS222 Page 12	Example 12	Amend ‘1 August 2007’ to ‘1 August 2008’	29 May 2008
HS236	All pages	Numerous typos have been found: Change ‘NIPs’ to ‘NICs’, ‘HISS’ to ‘HSS’ and ‘cares’ to ‘carers’)	29 May 2008
HS262 Page 1	Title of Help sheet	Amended to ‘Income and benefits from transfers of assets abroad and income from Non-Resident Trusts’.	29 May 2008
HS263 page 3	Notes to ‘box TC16’	Amend reference in last sentence to ‘box TC20’: ‘If you are completing your second or subsequent FTCRWS, copy from box TC20 of the previous FTCRWS.’	16 April 2008
HS263 page 5	Descriptor above box TC16	Amend descriptor to read: ‘Total deductions and allowances from box A75 or box TC20 of a previous FTCRWS’	16 April 2008
HS263 page 8	text under box TC76	Amend ‘Subract’ to ‘Subtract’ in final sentence	16 April 2008
HS286 Page 2	In what type of company should I have subscribed for shares?	Second round bullet, second dashed bullet, change ‘issued to you before 6 April 1998’ to ‘issued to you on or after 6 April 1998’	29 May 2008
HS304 Page 6 & 7	a) section 1, b) section 6	a) Add ‘to’ before second set of date boxes; b) Insert ‘before’ after ‘born’ in final line	April 2008