DMBM - Recent changes to this guidance
Below are details of the amendments that were published on 11 May 2009 (see the update index for all updates)
|
Section |
Details of update |
|
DMBM200230 |
Funding Bonds and Loan Notes - new page |
|
DMBM403010 |
Interest: Interest on reallocations and repayments by IT system: Contents - chapter renumbered from DMBM404000 |
|
DMBM404000 |
Interest: Handling interest objections - new section |
|
DMBM510470 |
Customer contact: Telephone calls - new link to verification checks guidance and help cards. |
|
DMBM510800 |
Customer contact: Verification checks - New page. The guidance for DMB staff has been added. |
|
DMBM510810 |
Customer contact: Recording telephone calls - New page. The guidance for DMB staff has been added. |
|
DMBM517000 |
SA: Daily penalties: Contents - changes due to Tribunal Reform |
|
DMBM517010 |
SA: Daily penalties: Introduction to penalties - changes due to Tribunal Reform |
|
DMBM517020 |
SA: Daily penalties: Consider raising a daily penalty - changes due to Tribunal Reform |
|
DMBM517030 |
SA: Daily penalties: Preparing for the Tribunal - changes due to Tribunal Reform |
|
DMBM517035 |
SA: Daily penalties: Withdrawing the case from the Tribunal - changes due to Tribunal Reform |
|
DMBM517040 |
SA: Daily penalties: The Tribunal hearing - changes due to Tribunal Reform |
|
DMBM517060 |
SA: Daily penalties: Enforcing the daily penalty - changes due to Tribunal Reform |
|
DMBM517070 |
SA: Daily penalties: Continuing daily penalties - changes due to Tribunal Reform |
|
DMBM517080 |
SA: Daily penalties: Appeals against daily penalties - changes due to Tribunal Reform |
|
DMBM520900 |
PAYE: E-payment - new chapter incorporating RS30/04, RS32/04, RS34/04, RS21/05, RS23/05 and RS24/05 |
|
DMBM530420 |
VAT: BGN001/09 has now been incorporated into section. |
|
DMBM605500 |
Pre-enforcement: Changing the course of enforcement action - new page incorporating BGN67/07 |
|
DMBM522800 |
PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003. New section added. |
|
DMBM524995 |
CIS: RIS/CIS Referral stencil. New page added to DMBM524000. |
|
DMBM555050 |
Tax Credits: Guidance updated to include ‘Court orders following divorce proceedings’. |
|
DMBM555310 |
Tax credits: Page deleted |
|
DMBM555700 |
Tax Credit overpayments: New page added on Clerical compliance charges. |
|
DMBM570250 |
Miscellaneous: Under-deductions of PAYE and NIC’s direct from employee: New link to ARTG. |
|
DMBM570270 |
Miscellaneous charges: New page added on Corporation tax assessments (non-standard) on IRIS. |
|
DMBM585180 |
Pre-enforcement: Guidance added about Mental Health cases. |
|
DMBM605120 |
Pre-enforcement: Preparing a case for enforcement: Quality Gateway checks for direct taxes: New guidance on Avoidance cases. |
|
DMBM665800 |
CCP: Allocation to management track: From 6 April 2009 the practice direction is extended. New List. |
|
DMBM700070 |
Set-offs: Guidance updated on set-offs between direct and indirect taxes. |
|
DMBM805040 |
Time To Pay: Guidance added about Mental Health cases. |

