Corrections
- Individual Tax Return
- Partnership Tax Return
- Trust and Estate Tax Return
- Pension Scheme Returns
- Helpsheets
We have found a few errors in parts of the 2002-2003 Tax Return guidance, some are more important than others. This note gives the detail and tells you what we should have printed.
Corrections 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 will affect your Tax Return. But if you are using paper versions of the material mentioned below, please make the necessary amendments.
Following the Budget amendments have been made to a number of 2002-03 Tax Return Pages.
- Tax Return Guide: SA150
On page 33, in the notes for box 23.3, the year referred to should be 2003-2004 and not 2002-2003. The correct year is shown in the Tax Return.
- Comprehensive Tax Calculation Guide: SA151C
There are the following typing errors:
On page 17, the 'Calculation Help' box headed box c7.48 should be headed box c7.50. The text within the box is correct.
On page 22, the 'Calculation Help' box should tell you to enter the amount of each reduced payment on account in box 18.7 and you should also tick box 18.6
On page 28, the last sentence on line 3 should say 'Enter zero in box c7.2'
- Tax Calculation Guide: SA151W
On page 12, in the notes for box w99, you should be advised to copy the figure to box 18.7 (rather than 18.6) on your Tax Return.
On page 14, the text above box w120 should say 'higher of box w119 and £2110'
- Partnership Tax Return: SA800 - The website address is shown as www.inlandrevenue.co.uk. This is incorrect and should be www.inlandrevenue.gov.uk
- Notes on Partnership Savings,Investments and Other Income: SA804
(Notes)
There is an error in the text on 'Investment partnerships'. The second paragraph should say ' Enter'6/4/02' in boxes 7.1 and 7.42 and '5/4/03' in boxes 7.2 and 7.43.
- Trust and Estate Tax Return Guide: SA950 - In the flow chart on Page 6, if you answer 'No' to the question 'Are you the trustee of an interest in possession trust?', you should go to Step 2 on page 2 of the Tax Return.
- IR222: How to calculate your taxable profits - the paragraph
on page 2 'Use of mileage rates to calculate motor expenses' has been
amended slightly to make it clearer.
- IR304: Non-residents-relief under Double Taxation Agreements
– on page 3, in the penultimate line the reference should be to
box c10.1 not box c10.2
- IR330: Pension Payments – Pages 6 and 10 should show a % sign in box C and not a £ sign. On page 12, the first box should be box J and not box L.
- Notes on Pension Scheme assets not held etc : SA973 (Notes)
On page 7, the text above box P24 should say ‘from boxes 14.3, 2.33 and 2.37’
Also, in the large Calculation Help box, the box numbers in the second sentence should be ‘P23 to P25’ not ‘P22 to P24’
On page 8, all references to box P30 should read ‘box P30 minus box P33’
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