Self Assessment: 2003-2004 Tax Return Guidance
Corrections
We have found a few errors in parts of the 2003-2004 Tax Return guidance.
Following the Budget amendments have also been made to parts of the 2003-2004 Tax return guidance.
This note, the first supplement and Supplement (2) (PDF 2.03meg) gives you the details. Corrections / amendments 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 / amendments will affect your Tax Return. But if you are using paper versions of the material please make the necessary amendments.
- SA Tax Return 2003-2004 Supplement
Item 3. Help Sheet IR320 – ‘page 9’ should read ‘page 7’
Item 4. Help Sheet IR321 – ‘page 7’ should read ‘page 9’ - SA Tax Return (SA100)
Page 2 – The telephone and fax numbers for the Orderline if you live or work abroad should read (+44) 8701555664 and (+44) 8701555778 respectively
- Tax Return Guide: SA150
Page 2 – you can no longer order from the Orderline by e mail. Instead you can order online at St Austell Orderline as well as by phone or fax on the numbers shown in the Guide
Page 11 and page 25 – Amendments have been made to reflect changes announced by the Government on 19 January 2004 and in the 2004 Budget to the tax rules for gilt strips (and strips of non-UK government securities)
- Notes on Lloyds Underwriters (SA103L (Notes))
Page LUN3 - Amendments have been made to reflect changes announced by the Government on 19 January 2004 and in the 2004 Budget to the tax rules for gilt strips (and strips of non-UK government securities)
- Notes on Foreign (SA106(Notes)
Errors have been found on pages FN16, FN20 and FN23. In the penultimate line of the note below box TC109, 'TC110' should read 'TC108'. Box TC110 should be 'Box TC109 minus box TC108' (not 'Box TC108 minus box TC109') and box TC39 should show '£1,960' (not '£1,920').'
An error has been found on page FN27, Singapore section. Dividend rate should read 0% ( Note 1). Interest rate should read 10% (current reference to note 1 is not applicable). Royalties rate should read 10% ( current reference to note 2 is not applicable). The Notes section should read: Note 1 ( Treaty allows for 15% but there are currently no withholding taxes on dividends).
-
Partnership Tax Return (SA800)
Page 2 – The telephone and fax numbers for the Orderline if you live or work abroad should read (+44) 8701555664 and (+44) 8701555778 respectively
- Partnership Tax Return Guide: SA850
Page 2 – you can no longer order from the Orderline by e mail. Instead you can order online at St Austell Orderline as well as by phone or fax on the numbers shown in the Guide
Page 7, 'Changing between self-employment and partnership', 2nd paragraph,
This should say 'fill in boxes 3.24 to 3.26 or 3.27 to 3.73 and 3.14 to 3.23, 3.82 to 3.117, as appropriate, in this Partnership Tax Return, for any period of account ending in the year to 5 April 2004 (not 2003) during any part of which the business was carried on in partnership. This will enable to allocation of partnership profits or losses to be made in the Partnership Statement'
- Notes on Partnership Savings Investments
and other income (SA804 (Notes))
Page PSN3 - Amendments have been made to reflect changes announced by the Government on 19 January 2004 and in the 2004 Budget to the tax rules for gilt strips (and strips of non-UK government securities)
- Trust & Estate Tax Return Guide: SA950
Page 2 – you can no longer order from the Orderline by e mail. Instead you can order online at St Austell Orderline as well as by phone or fax on the numbers shown in the Guide
Page 14 - Amendments have been made to reflect changes announced by the Government on
19 January 2004 and in the 2004 Budget to the tax rules for gilt strips (and strips of non-UK government securities) - Notes on Trust & Estate Lloyds Underwriters
(SA901L (Notes))
Page TLUN 3 - Amendments have been made to reflect changes announced by the Government on 19 January 2004 and in the 2004 Budget to the tax rules for gilt strips (and strips of non-UK government securities)
- IR298 Venture Capital Trusts and Capital Gains Tax : Changes have been made on pages 1,2 and 3 to reflect the Budget changes relating to CGT relief. Budget Note 10 refers.
- IR302 Dual residents: New paragraphs
have been added to the section on Special Cases: The
United States of America on pages 3 and 4 following
the new UK/US DTC which has effect from 1 May 2003.
: Para 1(c) (ii) (United States residents only) of the claim form (starting on page 5 of the printed version of the form or page 6 of the revised form on the website) has been amended
- IR304 Non -residents-relief under Double
Taxation Agreements: New paragraphs have
been added to the section on Special Cases: The United
States of America on pages 2 and 3 following the new
UK/US DTC which has effect from 1 May 2003.
- IR320 Gains on UK life insurance policies:
A change has been made on page 7 to reflect the Budget
changes relating to Corresponding deficiency relief
on life insurance policies. Budget Note 27 refers.
- IR321 Gains on foreign life insurance policies: A change has been made on page 9 to reflect the Budget changes relating to Corresponding deficiency relief on life insurance policies. Budget Note 27 refers
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