CM - Recent changes to this manual

Below are details of the amendments that were published on 7 February 2007 (see the update index for all updates).

SectionTitle and details of update
CM/PREFStatus of this publication – Page deleted
CM1.202INCOME TAX: Pensions – Page deleted
CM1.203INCOME TAX: Unified system of income tax – Page deleted
CM1.205INCOME TAX: Rates of tax – Page deleted
CM1.206INCOME TAX: Schedules of income tax – Page deleted
CM1.207INCOME TAX: Returns of income – Page deleted
CM1.208INCOME TAX: Assessments to income tax – Page deleted
CM1.209INCOME TAX: Estimated Assessments – Page deleted
CM1.210INCOME TAX: Main and Further Assessments – Page deleted
CM1.211INCOME TAX: Assessments on Multiple sources of income – Page deleted
CM1.212INCOME TAX: Basis of Assessment – Page deleted
CM1.213INCOME TAX: Date tax payable – Page deleted
CM1.214INCOME TAX: Time Limits for making assessments – Page deleted
CM1.301 - CM1.306INCOME TAX – TAXED INCOME – All pages in this section deleted
CM1.402TAX RELIEFS: Personal Allowances for Years to 1989-90 – Page deleted
CM1.403TAX RELIEFS: Personal Allowances for Years 1990-91 onwards – Page deleted
CM1.404TAX RELIEFS: Mortgage Interest Relief – Page deleted
CM1.405TAX RELIEFS: Life Assurance Relief – Page deleted
CM1.407TAX RELIEFS: Bank and Building Society Interest – Page deleted
CM1.502CORPORATION TAX: Accounting Period – Page deleted
CM1.503CORPORATION TAX: Profits Assessable – Page deleted
CM1.504CORPORATION TAX: Effect of Act on Corporation Tax – Page deleted
CM1.505CORPORATION TAX: Corporation Tax Year – Page deleted
CM1.506CORPORATION TAX: Rate of Tax – Page deleted
CM1.507CORPORATION TAX: Date Tax Payable – Page deleted
CM1.508CORPORATION TAX: Assessments to Corporation Tax – Page deleted
CM1.509CORPORATION TAX: Estimated Assessments – Page deleted
CM1.510CORPORATION TAX: Main and further assessments – Page deleted
CM1.511CORPORATION TAX: Time Limits for making assessments – Page deleted
CM1.512CORPORATION TAX: Collection Procedures – Page deleted
CM1.603CAPITAL GAINS TAX: Date Tax Payable – Page deleted
CM1.604CAPITAL GAINS TAX: Basis of Assessment – Page deleted
CM1.605CAPITAL GAINS TAX: Annual Exempt Amount – Page deleted
CM1.606CAPITAL GAINS TAX: Rate of Tax – Page deleted
CM1.607CAPITAL GAIN TAX: Assessments to Capital Gains Tax – Page deleted
CM1.608CAPITAL GAINS TAX: Estimated assessments – Page deleted
CM1.609CAPITAL GAINS TAX: Main and further assessments – Page deleted
CM1.610CAPITAL GAINS TAX: Time limits for making assessments – Page deleted
CM1.611CAPITAL GAINS TAX: Collection Procedure – Page deleted
CM1.612CAPITAL GAINS TAX: Deceased Persons and Gains Realised after death – Page deleted
CM1.613CAPITAL GAINS TAX: Assessments on personal representatives for gains realised before death – Page deleted
CM1.614CAPITAL GAINS TAX: Assessments on Trustees – Page deleted
CM1.701 - CM1.711NATIONAL INSURANCE CONTRIBUTIONS - CLASS 4 (CLASS 4 NIC) All page in this section deleted
CM2.101 - CM2.103Collection Procedures – All pages in this section deleted
CM2.203Payslips: PSI (NUC)/(NUS) – Page deleted
CM2.301 - CM2.306DEMAND NOTES – All pages in this section deleted
CM2.401 - CM2.409LOCAL INFORMATION – All pages in this section deleted
CM2.601 - CM2.619Payment by instalments (‘time to pay’) – All pages in this section deleted
CM2.701 - CM2.716Enquiries and Objections – All pages in this section deleted
CM2.801 - CM2.802Stand-over Orders – All pages in this section to be deleted
CM2.1001 - CM2.1006Partnerships – All pages in this section deleted
CM2.1101 - CM2.1110Collection from members of the Armed Forces – All pages in this section deleted
CM2.1201 - CM2.1206RLS Procedure (Non-Computer Charges) – All pages in this section deleted
CM2.1301 – CM1.1310The Network Units – All pages in this section deleted
CM3.101 – CM3.103Arrears referred between Collection – All pages in this section deleted
CM3.201 – CM3.224Transmission of non-computer charges to the Enforcement Offices – All pages in this section deleted
CM4.301 – CM4.310Schedule E – All pages in this section deleted
CM4.401 – CM4.405Assessments under Section 601 ICTA 1998 – All pages in this section deleted
CM4.701 – CM5.100Inheritance Tax – All pages in this section deleted
CM5.101 – CM5.112Payments and payment handling – All pages in this section deleted
CM5.301 – CM5.312Payment by Giro – All pages in this section deleted
CM6.100 – CM6.115Cashiers’ daily balances – All pages in this section deleted
CM6.201 – CM6.216Bank lodgement arrangements – All pages in this section deleted
CM6.301 – CM6.315Dishonoured cheques – All pages in this section deleted
CM7.401 – CM7.404Set-offs from Districts – All pages in this section deleted
CM7.501 – CM7.503Payments received for other Government Departments and by the Contributions Agency (CA) or Benefits Agency (BA) – All pages in this section deleted
CM8.301Increases on appeal (non-computer charges): General – Page deleted
CM8.401Discharge Orders (Non-computer charges): Forms Used – Page deleted
CM9.112Annual Balance of accounts: Forms 12/EO/ADP (England and Wales only – Page deleted
CM9.116Annual Balance of accounts: Pre-balance embargo dates for issues of certain forms – Page deleted
CM9.701 – CM9.702Transfers to Enforcement Office Worthing (England and Wales only) – All pages in this section deleted


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