Policy paper

Obsolete statements applicable to individuals (Income Tax and interest on tax)

Published 1 January 2014

© Crown copyright 2014

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Title Year Ref Notes
Employment Protection Act 1975: Maternity pay 1978 SP01/78  
Benefits in kind: cheap loans: advances for expenses 1979 SP07/79  
Investigation settlements: retirement annuity relief 1979 SP12/79  
Flat rate expenses for manual and certain other employees 1979 SP13/79  
Statement clarifying the operation of an existing administrative practice: Case V Schedule D Losses 1980 SP02/80 Superseded by ESC B25
Deceased persons’ estates: income received during the administration period 1980 SP07/80  
Investigation settlements: retirement annuity relief 1980 SP09/80 Superseded by SP9/91
Mortgage interest relief: year of marriage 1980 SP10/80  
Lorry drivers: relief for expenditure on meals 1980 SP16/80  
Flat rate expenses for manual and certain other employees 1980 SP17/80  
Non-statutory redundancy payments 1981 SP01/81 Superseded by SP1/94
Individuals coming to the UK: ordinary residence 1981 SP03/81  
Maintenance payments under court orders: retrospective dating 1981 SP06/81  
Approved savings-related share option schemes 1983 SP04/83  
Payments to redundant steel workers 1984 SP02/84  
Employees resident but not ordinarily resident in the UK: general earnings under sections 25 and 26 Income Tax (Earnings and Pensions) Act 2003 1984 SP05/84 Superseded by SP1/09
Title Year Ref Notes
Treatment of certain payments to relocated employees 1985 SP01/85  
Relief for interest on loan used to buy land for partnership or company business purposes 1985 SP04/85  
Reliefs for non-residents: treatment of wife’s income 1985 SP07/85  
Investigation settlements: inclusion of interest clause in letters or offer 1986 SP06/86 Replaced by leaflet IR73, ‘Inland Revenue Investigations. How Settlements are Negotiated’
Exchange rate fluctuations 1987 SP01/87 Now SP2/02
Delay in rendering tax returns: interest on overdue tax 1988 SP03/88  
Taxation of car telephones provided by employers 1988 SP05/88  
Title Year Ref Notes
Charitable covenants 1990 SP04/90  
Residence in the UK: visits extended because of exceptional circumstances 1991 SP02/91  
Ex-gratia awards made on termination of an office or employment by retirement or death 1991 SP13/91 Withdrawn with effect from 6 April 2006
Residence in the UK: when ordinary residence is regarded as commencing where the period to be spent here is less than three years 1991 SP17/9  
Foreign earnings deduction 1991 SP/18/91  
Enterprise Investment Scheme and Venture Capital Trust Scheme: location of activity 1994 SP02/04 Superseded by SP7/98
Business Expansion Scheme, Enterprise Investment Scheme, CGT Reinvestment Relief and Venture Capital Trust Scheme: loans to investors 1994 SP03/94 Superseded by SP6/98
Title Year Ref Notes
Venture Capital Trusts: value of ‘gross assets’ 1995 SP07/95 Superseded by SP5/98
Notification of chargeability to income tax and capital gains tax for tax years 1995 to 1996 onwards 1996 SP01/96  
Business by telephone 1998 SP02/98  
Venture Capital Trusts and the Enterprise Investment Scheme: value of ‘gross assets’ 1998 SP05/98 Supersedes SP7/95
Enterprise Investment Scheme. Venture Capital Trusts, Capital Gains Tax Reinvestment Relief: location of activity 1998 SP07/98 Supersedes SP2/94
Business by telephone 1998 SP08/98  
Title Year Ref Notes
Venture Capital Trusts, the Enterprise Investment Scheme, the Corporate Venturing Scheme and Enterprise Management Incentives 2000 SP02/00 Superseded by SP2/06
Business by telephone - services for non contact centre customers 2003 SP02/03  
Business by telephone - Inland Revenue contact centres 2003 SP03/03  
Business by telephone - Customs and Revenue Contact Centres 2005 SP01/05  
Title Year Ref Notes
Settlements: part XV, ICTA 1988 (formerly part XVI, ICTA 1970)   A02  
Partnerships - change in membership   A04  
Covenants in favour of charities: repayment procedure   A05 New repayment procedures were introduced on 1 July 1992. A booklet explaining them is available from:
HM Revenue and Customs,
FICO,
St John’s House,
Merton Road,
Bootle,
Merseyside
L69 9BB
Benefits in kind and VAT   A07  
Schedule E assessments: repayment supplement   A09  
Airline pilots - residence - incidental duties   A10 Withdrawn 6 April 2009
Informal end-of-year adjustments   A11  
Assessing tolerance   A12  
Delay in rendering tax returns: interest charge and penalties   A14  
Benefits in kind: section 64 FA 1976   A15  
Earnings for work done abroad   A17  
Partnerships and retirement annuity relief   A18  
Case V Schedule D Losses   A20 Reclassified as ESC B25
Temporary workers engaged through foreign agencies   A21  
Solicitors deposit interest   A22  
Correspondence with married women   A23  
Benefits in kind - scholarship for employee’s children   A24  
Capital allowances on machinery and plant: amendment of claim by an individual trader   A26  
Accountancy expenses   A28 Superseded by SP16/91
Tax treatment of directors’ fees received by professional partners   A29 Reclassified as ESC A37
Settlements: benefit to settlor’s future spouse   A30  
Reimbursement of taxpayers’ expenses   A31 Replaced By Code of Practice 1 ‘Mistakes by’ published on 17 February 1993
Offshore funds 1986 SP02/86  
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