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.