ECH - Recent changes to this manual
Below are details of the amendments that were published on 20 October 2004 (see the update index for all updates).
| Section | Title and details of update |
| The ECH pages with reference to Cross Cutting Policy have been amended following Newsboard Message 367/04 | |
| The ECH has been updated to reflect the Income Tax (Pay As You Earn) Regulations 2003 | |
| ECH7022 | The Initial Review Visit:
The Enquiry Plan
New page |
| ECH7042 | The Initial Review Visit:
Risk Based Systems Audit (RBSA)
New page |
| ECH7045 | The Initial Review Visit:
Importance of the Mandatory Assurance Checks
Amended text to reflect the new booklets and RBSA |
| ECH7072 | The Initial Review Visit:
Talk Through, Walk Through and Testing the Systems
New page |
| ECH7100 | The Initial Review Visit:
Records that Need to be Reviewed
Amended text to reflect RBSA |
| ECH7160 | The Initial Review Visit:
Important Question
Amended text to reflect RBSA |
| ECH7195 | The Initial Review Visit:
ECR2000 Travel, Subsistence, Entertainment and Other Expenses
Amended text to reflect RBSA and new action regarding dispensations. |
| ECH7240 | The Initial Review Visit
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Page deleted |
| ECH8030 | Working the Review:
Extending the Review
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| ECH10005 | Tax Credits: The Tax
Credit Office (TCO)
Amended to reflect the demise of CCU(EC) and introduction of Employer Liaison Team (ELT) |
| ECH14140 | Construction Industry
Scheme: CIS
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Page deleted |
| ECH15015 | Expenses, Benefits, and
Pecuniary Liabilities: Credit or Charge Cards
Amended text to reflect RBSA |
| ECH21550 | Letter of Offer:
Acceptance
Amended text to clarify who the letter of acceptance should be addressed to and which documents will be retained by CCP if an offer cannot be accepted locally |
| ECH21626 | Letter of Offer: Specimen
- Company Employer and Voluntary Employee Settlement Instalment
Arrangement
Amended text to clarify application of forward interest. |
| ECH22105 | Settlement: Dispensations
Amended text to clarify action regarding dispensations |
