Thought I'd post up my experience with getting my aux heater working here...
Car is a UK (RHD) 2004 Mk5 Golf 2.0 TDI 140 DSG - dual zone climatronic. Aux heater wasn't working and I was getting the following fault code:
00361 - Heater Element for Auxiliary Heater (Z35)
014 - Defective
Tried running output tests and the heater did work but only up to around 650 Watts. This suggests one of the three elements is not working. Removing the heater is slightly more difficult in a RHD car as there is a large piece of plastic that blocks the heater from coming out (the glove box lower support) but access isn't too bad - probably better than having the pedals in the way.
I was fixing my V158 left hand temp flap motor anyway (quick squirt of contact cleaner stopped that from ticking away constantly!) so had that out of the way including the bracket it mounts to - probably essential even if you aren't needing to work on the motor.
It looks like there are two options to get the heater out - the first is to remove the entire dash panel or at least move it a couple of inches towards the rear of the vehicle, and the second is to bend the offending piece of plastic until there's enough room to slide the heater out. Some people have suggested cutting it but others have had success with just bending. I didn't, or not complete success anyway. The plastic snapped before it had bent far enough. Not the end of the world as it's not 'structural' and with a break it's easy to glue back together once finished as the two ends mesh better than they would had they been cut.
Got the heater out and could see the 5 resistors shown in earlier posts. Took a gamble that as it's the left hand element that had gone, the left hand resistor would be the one to go for. It's definitely a fiddly soldering job but I managed to re-flow the 'inboard' end of the left hand resistor (the one in the narrowest part of the board). Temporarily connected it up before refitting and lo and behold, it worked! Drew 900+ Watts on the output test and I was able to clear the fault code which previously gave me an error when I tried to clear it. Put it all back together again and all is good.
There have been a few comments about how to get the heater to come on involving moving temp controls to max etc, but if you look at one of the blocks on VCDS for the aux heater there are a set of 4 figures. If any are anything other than 0.0 then the heater will not be on. I can't remember exactly but the following requirements need to be met:
Battery voltage high enough - self explanatory, will not fire up with the engine off.
Coolant temp low enough - below 75C
Request from HVAC - this one's a little harder. Firstly the 'ECON' button must not be on. Secondly there must be a request from the Climatronic for the heat. This is not directly dependent on the temperature setting, more on the position of the temperature motors. If it's 0C in the car and your temp is set to 16C then it will come on. If it's 20C in the car and your temp is set to 16C it won't for instance. I don't know what the equivalent to this is for the manual AC cars. A bit annoying about the 'ECON' button as it means that if it's anything above 5C then to have the aux heater running you will also have the AC compressor running.
Really glad to have got the job done in time for Winter. Next job is to change the thermostat which I understand is not an enjoyable or quick job at all.
Hope this helps someone - any questions reply here and I'll do my best to help