Form no. |
Page |
Box number or section |
Details of correction |
Date added |
|---|---|---|---|---|
SA104F notes |
FPN 3 |
Boxes 5 and 6 |
Replace '2008-09' with '2009-10' in first line of text. |
6 Apr 2010 |
SA106 |
FN11 |
Overseas pensions etc. |
The tax year referred to in the opening line should be '2009-10' |
16 Sep 2010 |
SA150 |
TRG1, TRG20 & TRG21 |
Key dates |
The 'online return filing deadline if you want us to collect tax due through your PAYE tax code' incorrectly shows 31 December. This should be 30 December. |
6 Apr 2010 |
SA110 Notes |
TCSN22 |
Box A252 |
The inclusion of '+A230 + A231' has
been added to the descriptor above box A252. |
7 May 2010 |
Form no. |
Page |
Box number or section |
Details of correction |
Date added |
|---|---|---|---|---|
| HS282 | 5 | Expenses incurred by personal representatives | The date of death that SP02/04 applies from should state '6 April 2004' | 6 Oct 2010 |
| HS234 | 2 | What are the conditions? | At the second of the three bullets the date should be ‘6 April 2008’ | 30 Sep 2010 |
| HS202 | 2 | Is my living accommodation exempt from tax? | Sixth bullet, delete "where they are on call outside normal working hours" | 9 Jun 2010 |
| HS227 | 4 | ‘Carry forward against future profits’ and ‘Losses on cessation of trade’ |
The time limit to carry forward losses
has been corrected (to 5 April 2014) |
25 Jun 2010 |
| HS252 | 10 | Example 13 | In the first line, amend the date to '30 September', the cost of the car to '£8,000' and the sale proceeds to '£5,400'. | 6 Apr 2010 |
| HS261 | 2 | Flowchart | The Flowchart has been removed (further information) | 29 Apr 2010 |
HS295 |
5 |
Which transferors and transferees qualify for hold-over relief? |
In the 5th paragraph change ‘within categories 1 to 3’ to ‘within categories 1 and 3’ |
14 Jun 2010 |
HS297 |
5 |
What is the time limit for claiming deferral relief? |
The time-limit for claiming EIS relief has been brought in line with the general claim time-limits |
19 Oct 2010 |
HS343 |
1 |
Example 1 |
The six monthly amount of interest received is £400 (not £800). Accrued interest revised to show £334. |
28 Oct 2010 |
HS390 |
2 |
Flowchart |
The Flowchart has been removed (further information) |
29 Apr 2010 |
