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 2.03MB) 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.
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Item 3. Help Sheet IR320 – 'page 9' should read 'page 7'
Item 4. Help Sheet IR321 – 'page 7' should read 'page 9'
Page 2 – The telephone and fax numbers for the Orderline if you live or work abroad should read (+44) 8701555664 and (+44) 8701555778 respectively
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)
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)
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).
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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
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'
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)
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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)
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)
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