Below are details of the amendments that were published on 27 May 2008 (see the update index for all updates)
| Section | Details of update |
| CCM5475 | Working the
Examination: Process to obtain Call History/Transcript from CC
Changes to the process to obtain call history |
| CCM8310 | Closing the
Examination: Issuing the Penalty leaflet – Cases Worked by
Correspondence
Additional text for cases opened on or after 6 April 2008. |
| CCM10040 | Penalties and
Interest: Incorrect Claims – Overview
New paragraph added to hyperlink relevant pages for cases opened on or before 5 April 2008 and for cases opened on or after 6 April 2008 |
| CCM10050 | Penalties and
Interest: Identifying Incorrect Claims – Enquiries or
Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10063 | Penalties and
Interest: Incorrect Claims – Establishing Neglect –
Enquiries or Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10070 | Penalties and
Interest: Incorrect Claims – Amount of the Penalty –
Enquiries or Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10080 | Penalties and
Interest: Incorrect Claims – percentage of Over-Claimed
Credits - Enquiries or Examinations Opened on or before 5 April
2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10090 | Penalties and
Interest: Incorrect Claims – Challenged by HMRC - Enquiries
or Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10100 | Penalties and
Interest: Incorrect Claims – Disclosure/Co-Operation -
Enquiries or Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10105 | Penalties and
Interest: Incorrect Claims – No Adjustment to the Award -
Enquiries or Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10110 | Penalties and
Interest: Incorrect Claims – Penalty Examples - Enquiries or
Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10120 | Penalties and
Interest: Incorrect Claims – Pre-Award or Early Challenges -
Enquiries or Examinations Opened on or before 5 April 2008
Heading amended to reflect the guidance now relates to cases opened before 5 April 2008 only |
| CCM10700 | Penalties and
Interest: Identifying Incorrect Claims – Enquiries or
Examinations Opened on or after 6 April 2008
New page |
| CCM10710 | Penalties and
Interest: Incorrect Claims – Behaviours Leading to a Penalty
– Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM10715 | Penalties and
Interest: Incorrect Claims – Establishing which Behaviour
Category Applies – Enquiries or Examinations Opened on or
after 6 April 2008
New page |
| CCM10720 | Penalties and
Interest: Incorrect Claims – Meaning of Mistake or
Misunderstanding – Enquiries or Examinations Opened on or
after 6 April 2008
New page |
| CCM10725 | Penalties and
Interest: Incorrect Claims – Examples of Mistake or
Misunderstanding – Enquiries or Examinations Opened on or
after 6 April 2008
New page |
| CCM10730 | Penalties and
Interest: Incorrect Claims – Meaning of Failure to Take
Reasonable Care - Enquiries or Examinations Opened on or after 6
April 2008
New page |
| CCM10735 | Penalties and
Interest: Incorrect Claims – Examples of Failure to Take
Reasonable Care - Enquiries or Examinations Opened on or after 6
April 2008
New page |
| CCM10740 | Penalties and Interest: Incorrect Claims – Meaning of Serious Error – Enquiries or Examinations Opened on or after 6 April 2008 |
| CCM10745 | Penalties and
Interest: Incorrect Claims – Examples of Serious Error
– Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM10750 | Penalties and
Interest: Incorrect Claims Meaning of Deliberate Error –
Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM10755 | Penalties and
Interest: Incorrect Claims – Examples of Deliberate Error
– Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM10760 | Penalties and
Interest: Incorrect Claims – Meaning of Deliberate and
Systematic Over-Claims – Enquiries or Examinations Opened on
or after 6 April 2008
New page |
| CCM10765 | Penalties and
Interest: Incorrect Claims – Examples of Deliberate and
Systematic Over-Claims – Enquiries or Examinations Opened on
or after 6 April 2008
New page |
| CCM10770 | Penalties and Interest: Incorrect Claims – Over-Claims Arising from More than One Behaviour Category – Enquiries or Examinations Opened on or after 6 April 2008 |
| CCM10780 | Penalties and
Interest: Incorrect Claims – Penalty Reduction for Voluntary
Disclosure – Enquiries or Examinations Opened on or after 6
April 2008
New page |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| CCM10790 | Penalties and
Interest: Incorrect Claims – Amount of the Penalty –
Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM10795 | Penalties and
Interest: Incorrect Claims – Pre-Award or Early Challenges
– Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM10800 | Penalties and
Interest: Incorrect Claims – Penalty Examples –
Enquiries or Examinations Opened on or after 6 April 2008
New page |
| CCM12060 | Opening and
Working Enquiries: Date the Enquiry Window Closes – Non-SA
Claimants
Added text – Non-SA Claimants |
| CCM12070 | Opening and
Working Enquiries: Date the Enquiry Window Closes – SA
Claimants
Splits the guidance for years up to 2006/07 and introduces new guidance to reflect the Carter changes |
| CCM12075 | Opening and
Working Enquiries: Date the Enquiry Window Closes – SA
Claimants - Couples
Changes to dates following the introduction of Carter |
| CCM12080 | Opening and
Working Enquiries: Examples of the enquiry window closing
Changes to dates following the introduction of Carter |
| CCM12620 | Opening and
Working Enquiries: SA Returns filed on time
Splits the guidance for years up to 2006/07 and introduces new guidance to reflect the Carter changes |
| CCM12625 | Opening and
Working Enquiries: SA Returns Filed on Time then Taxpayer Amends
Return
Changes to dates following the introduction of Carter |
| CCM12650 | Opening and
Working Enquiries: SA Enquiry Open
Examples and guidance updated to reflect the changes following the introduction of Carter |
| CCM12665 | Opening and
Working Enquiries: SA Enquiry followed by Taxpayer Amendment
Changes to dates following the introduction of Carter |
| CCM14230 | Closing The
Enquiry: Issuing the Penalty Leaflet – Cases Worked by
Correspondence
Additional text – non SA claimants |
