HMRC has updated the two annexes to Statement
of Practice 1/2010 which covers HMRC business that can be conducted
by telephone. Revised Annexes A and B incorporate changes to the way a tax
return can be amended to correct an entry relating to payments received under
the SEISS.
New Conduct
of Income Tax Business by Telephone (Correcting SEISS Income Information)
Directions 2021 have been appended to the statement of practice. These
new Directions update the original 2010 Directions (set out in Annex B) which
cover how to conduct income tax business by telephone. The changes ensure that
amendments to a tax return, to correct an entry relating to payments under the SEISS,
can be validly made, notified or withdrawn by telephone if certain conditions
are met. The new Directions have effect from 23 July 2021.
HMRC has updated the two annexes to Statement
of Practice 1/2010 which covers HMRC business that can be conducted
by telephone. Revised Annexes A and B incorporate changes to the way a tax
return can be amended to correct an entry relating to payments received under
the SEISS.
New Conduct
of Income Tax Business by Telephone (Correcting SEISS Income Information)
Directions 2021 have been appended to the statement of practice. These
new Directions update the original 2010 Directions (set out in Annex B) which
cover how to conduct income tax business by telephone. The changes ensure that
amendments to a tax return, to correct an entry relating to payments under the SEISS,
can be validly made, notified or withdrawn by telephone if certain conditions
are met. The new Directions have effect from 23 July 2021.
