Conduct of Income Tax Business by Telephone (Correcting SEISS Income Information) Directions 2021 (Accessible alternative)
Updated 5 May 2022
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The Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs make the following directions in exercise of the powers conferred by section 43E of the Taxes Management Act 1970.
Title
1 . The title of these directions is the Conduct of Income Tax Business by Telephone (Correcting SEISS Income Information) Directions 2021.
Commencement
2 . These directions have effect from 23 July 2021.
Interpretation
3 . In these directions 바카라 사이트渢he 2010 directions바카라 사이트� means the directions relating to the conduct of income tax business by telephone made by the Commissioners on 26 March 2010 and published by them as Annex B to their Statement of Practice 1/2010.
Variation of the 2010 directions
4 . These directions vary the 2010 directions as follows.
5 . In paragraph 2 (interpretation) in the definition of 바카라 사이트渃aller바카라 사이트�, for 바카라 사이트淐ontact Centre바카라 사이트� substitute 바카라 사이트渉elpline바카라 사이트�.
6 . In paragraph 5(2) (circumstances in which matters may be notified, etc by telephone), for 바카라 사이트淐ontact Centre바카라 사이트� substitute 바카라 사이트渉elpline바카라 사이트�.
7 . In Part 3 of the Schedule, insert at the end:
11A (1) Amendment to a return to correct an entry relating to one or more payments made under SEISS, subject to the following restrictions:
a) that the amendment may only be one that arises in consequence of a correction to the return made by HMRC by which HMRC inserted details of the SEISS payment into a box designated on the return form for that purpose;
b) that the amendment may only be made to a return for the tax year 2020/21 or 2021/22.(2) In this paragraph, 바카라 사이트淪EISS바카라 사이트� means the self-employed income support scheme (as it has effect from time to time) that is the subject of the direction given by the Treasury on 30 April 2020 under section 76 of the Coronavirus Act 2020.
JUSTIN HOLLIDAY
ANGELA MACDONALD
Two of the Commissioners for Her Majesty바카라 사이트檚 Revenue and Customs
23 July 2021