Recent changes to this guidance
Below are details of the amendments that were published on 05 March 2010 (see the update index for all updates).
|Section||Details of update|
|SAM33040||‘W036 informal discharge review list’ - Compliance staff should review this list as directed.|
|SAM71122||‘W036 informal discharge review’ - Compliance staff should review this list as directed.|
|SAM72030||‘Responsible offices and agents’ - Updated to show new procedure for agent maintainer work.|
|SAM72062||‘Agent maintainer’ - Updated to show new procedure for agent maintainer work.|
|SAM101092||‘Dormant records’ Action Guide - Procedure updated:|
Step 9 - Cancel any penalties issued for the year and issue the SEES letter SA642.
|Step 12 - Issue the SEES letter SA645.|
|SAM101093||‘Dormant records - Re-activating a dormant record’ Action Guide - Step 3 - Requests by customer or agent to remain in SA even though the SA criteria are not being met, can no longer be accepted.|
|SAM120040||‘Issuing returns other than at annual bulk issue’ - To include a sub-section on duplicate return issue giving guidance including how to address and who to issue a duplicate return to.|
|SAM121230||‘Subcontractor returns: individuals return review’ - Guidance updated in relation to manual check of amended returns.|
|SAM121371||‘Capture operators guidance: 2009/09 return’ - General point 2 - Reference made to SAM121684 incorrectly returned state pension amendment limits|
|SAM121683||‘Failure to claim married couple’s allowance’ - Text between steps 4 - 5 and 11 - 12 emboldened to act as an aid when following the Action Guide.|
|SAM122140||‘Subcontractor returns: partnership return review’ - Guidance updated in relation to manual check of amended returns.|
|SAM123180||‘Trust returns: SAI: completion of trust return’ - Turnover amount updated to £30,000.|
|SAM123190||‘Subcontractor returns: trust return review’ - Guidance updated in relation to manual check of amended returns.|
|SAM124160||‘The Amend Return function’ - Sentence added to clarify that when a self calculation is repaired, a calculation will be issued.|
|SAM125011||‘W051 Daily returns review: ceased date set’ Action Guide:|
Step 14 - added to prompt referral to see if FIN 3 selected, later points renumbered.
Step 16 - clarified to indicate where notification of cessation of CIS case details are to be sent and by what method.
Step 20 - amended to replace ‘Essential Notes’ with ‘PAYE record’.
|Step 21 - Reference to earlier step amended.|
|SAM125031||‘W053 daily returns review: INT/ADC/PAYE CIC’ Action Guide - Actions at 29 and 30 reversed to say take action according to Minor Queries helpcard and then make the phone call.|
|SAM140030||‘SA stranded underpayments’ - Addition of instruction to advise t/p in our letter to tick box 3 on MTR or 12.12 on STR to prevent transfer of any u/p to the code where there is no or little liability.|