COM - Recent changes to this guidance

 

Below are details of the amendments that were published on 16 November 2007 (see the update index for all updates).

Case Records

Enquiries

Repayments / Reallocations

 

Case Records
SectionSubject RevisedDetails Of Update
Setting Up Case RecordsSetting Up Case Records (Introduction)Note 3 amended and Note 4 added regarding S55 obligations.

 

Enquiries
SectionSubject RevisedDetails Of Update
CTSA EnquiriesRepayment During Enquiry (Info)Updated cross reference to Company Taxation Manual.

 

Repayments / Reallocations
SectionSubject RevisedDetails Of Update
Non Automatic RepaymentsEarly Repayment CTSA APs – Owning Office (Info)Updated cross reference to Company Taxation Manual.