Self Assessment: 2001-2002 Tax Return Guidance

 

Corrections

We have found a few errors in parts of the 2001-2002 Tax Return guidance, some are more important than others. This note gives the detail and tells you what we should have printed.

Corrections are shown on the relevant Portable Document Format (PDF) versions of the pages available on the Self Assessment Internet. All changes are highlighted.

Not all of these corrections will affect your Tax Return. But if you are using paper versions of the material mentioned below, please make the necessary amendments.

Individual Tax Return

  • Capital Gains Pages: SA108
    There is an error in the text at the side of Box F3 on page CG1. This requests that a loss entered in box F3 is carried forward to box F7, Total Taxable Gains. This is incorrect. A loss in box F3 should be carried forward to page CG8 and box F7 left blank.

  • Notes on Capital Gains Pages: SA108 (Notes)
    Example 23 on page CGN21 shows an incorrect 'subdividing house' figure of £50,000. The figure should be £5,000.

  • Tax Calculation Guide: SA151W
    There are 2 typing errors:
    • page 3. The text above the "Other deductions" box reads "boxes 15.2 + 15.7 + 15.8 + 15.10". It should read "boxes 15.1 + 15.7 + 15.8 + 15.10".
    • page 16, final box w136. The text above this says "w131 minus w135". It should say "w134 minus w135".

  • Comprehensive Tax Calculation Guide: SA151C
    There is a typing error on page 16, box c7.28.
    The text should read, "Boxes (4.76 x 10) +10.17 + 10.20 + 7.12 + 7.30".

  • Private Residence Relief Help Sheet: IR283
    Example 3 has been duplicated as Example 4 on page 2 of the Help Sheet. Example 4 should be deleted and replaced with Example 5 which should be renumbered "Example 4".
    A new "Example 5" should be inserted as follows:
    "Example 5
    You bought your house in January 1987 but it needed major refurbishment and you could not move in until January 1988. Subsequently it was your only or main residence until you sold it in 2002. You are entitled to full relief."

  • Averaging for Creators of Literary or Artistic Works Help Sheet: IR234
    There is an arithmetical error on page 2 of the Help Sheet. The figure of £44,500 in Example 2 and Example 3 should be replaced with £45,500.

  • Payslips and Coding Notices Help Sheet: IR208
    Page 4 - there is an error in the shaded note box to item 8 on the P45. References to item 7 should be amended to item 8 and references to item 6 should be amended to item 7.


Trust and Estate Tax Return

  • Tax Calculation Guide: SA951
    • Calculation Help above box T1.46
      There is an error in the text shown in this calculation help box. This refers to box T1.36 this is incorrect. The correct reference is to box T1.35.
    • Bullet point above boxes T1.66 and T1.67
      An incorrect reference is giving the instruction to insert zero if a negative amount is calculated. This reference should be removed. The correct wording should be Deduct repayable tax.
    • Reference above Box T5.9
      The incorrect reference is shown above box T5.9. This refers to box 21.4 this is incorrect. The correct reference is to box 21.6.
   
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