Recent Updates to the DMB Manual


Below are details of the amendments that were published on 12 October 2009 (see the update index for all updates)


Section

Details of update

DMBM400020

Interest: Table of interest bearing charges added.

DMBM450000

Legislation: Section moved from DMBM600000.

DMBM510000

Customer Contact and Data security: A new section published that replaces the previous Customer Contact section. At the moment some of the guidance is incomplete but the DM Guidance Team are currently working on further guidance that will be available as the work progresses.

DMBM517090

SA: Daily Penalties: Table moved into new legislation pages.

DMBM523300

Debt and Return Pursuit: PAYE: Employer or Contractor has lost their records - new section.

DMBM530030

VAT: Legislation Table moved into the new legislation pages.

DMBM555150

Tax Credits Overpayments: IDMS/NTC Discrepancies: New section added incorporating BGN047/07

DMBM570500

Unactioned old debts - direct and indirect taxes: New pages added incorporating BGN067/09

DMBM600000

DMBM600000 - Pre-enforcement: Linking direct and indirect taxes: The guidance has been moved from DMBM605300 to the main Pre Enforcement menu to make it more prominent.

DMBM668680

CCP fees: guidance updated.