EM - Recent changes to this Guidance

Below are details of the amendments that were published on 5 February 2004 (see the update index for all updates).

This list does not include minor text and formatting changes or amended/additional hyperlinks.

SectionTitle and details of the update
EM0320Liaison: Complex Personal Return Teams
New page
EM0378Liaison: SCO: Credit for Cases
Clarification of credit for enquiries taken over by SCO
EM1008Rights and Obligations: Record Keeping: Preservation of Records
Delete reference to SA/BK3
EM1938Working an Enquiry: General Payments on Account: Procedures Incorporation of Newsboard 586/03
EM1955Working an Enquiry: Jeopardy Amendments: Appeals
Statutory cross ref inserted
EM2311Information Powers: Bank Mandates: Specimen Letter to Bank Managers
Amplified drafting instructions for specimen letter
EM2550Information Powers: TMA70/S20: Are Documents Confidential to the Bank Essential?
Amplification where HO submission required
EM2935Examining Accounts: Records Examination: Planning: Advice to Taxpayer where Records Poor
Change reference from SA/BK3 to SA/BK4
EM3347Reopening Earlier Years: Assessments: Notification to Taxpayer
Printable versions of form 64D-1 substitute provided
EM3502Recalculating Profits: Business Models: General
Presentational changes
EM3503Recalculating Profits: Business Models: Formulae and Terms
Presentational changes
EM3505Recalculating Profits: Business Models: Preparation
Presentational changes
EM3508Recalculating Profits: Business Models: Gross Profit Rate Model – Example
Presentational changes
EM3509Recalculating Profits: Business Models: Wastage
Presentational changes
EM3510Recalculating Profits: Business Models: Own Goods Adjustments
Presentational changes
EM3515Recalculating Profits: Business Models: Other Types of Model
Presentational changes
EM3540Recalculating Profits: Statement of Assets and Liabilities: General
Reference to checking Statements of Assets inserted
EM3550Recalculating Profits: Private Side: Introduction Presentational changes
EM3555Recalculating Profits: Private Side: Cash Flow Tests Presentational changes
EM3571Recalculating Profits: Private Side: Means Tests: Uses Text amplified
EM3572Recalculating Profits: Private Side: Means Tests: Limitations Presentational changes
EM3576Recalculating Profits: Private Side: Means Tests: Method - Several Years Cross references inserted to improve guidance/Minor amendment to table
EM3593Recalculating Profits: Private Side: Capital Statements: Information from Bank Accounts Reference to Enquiry Framework inserted
EM3651Recalculating Profits: Personal and Private Expenditure: General Presentational changes
EM3655Recalculating Profits: Personal and Private Expenditure: Onus on Taxpayer to Supply Figures Presentational changes
EM3751Recalculating Profits: VAT: Enquiry Settlements Amplified guidance on Customs & Excise liaison
EM3860Concluding an Enquiry: SA Legislation: Closure Notice - ITSA - Enquiry Relates to Claim/Election in Return Legislation at TMA70/Sch1A/Para 7 & 8 inserted – rewrite
EM4570Penalties: Failure to Make a Return for ITSA Years: Daily Penalties Clarification of authorised officer for S93(3) penalties
EM4650Penalties: Failure to Keep or Preserve Records: Approach Delete reference to SA/BK3
EM4815Penalties: Incorrect Returns, Accounts etc: Calculation Reference to example on next page
EM4816Penalties: Incorrect Returns, Accounts etc: Company Losses Carried Back Example of calculation of culpable tax where company loss carried back – new page
EM5254Penalties: Determination Procedures: Form 394 – Issue Detail added regarding SA notes
EM5607Commissioners: Proceedings Commenced by Revenue Amplification of place for PH listing
EM6061Contract Settlements: Penalties: Abatement: Duties to be Included Non culpable duties – made consistent with EM6249
EM6390Contract Settlements: Settlement Interview: Future Conduct Change reference from SA/Bk3 to SA/BK4
EM8051Companies: Schedules 13 and 16: Notifying Chargeability Incorrect figure of £60 amended to £600
EM8205Companies: Enquiries: Directors and Participators: General Expansion of text to accommodate cross reference at BIM45000
EM8207Companies: Enquiries: Directors and Participators: Directors’ Returns and Concealed Income Reference to Complex Personal Return Teams inserted
EM8250Companies: Employer Compliance Amplified guidance where employer or IR35 liability included in company offer
EM8642Close Companies: Settlement: Giving S419(4) Relief in Contract Settlements Forward interest on deferred S419 relief
EM9036Miscellaneous: Post Settlement Issues: Reopening a Settlement: Calculation of Relief New bullet relating to notional repayment supplement added
EM Appx 1Letters of Offer Letter 7: word ‘liability’ changed to ‘duty’

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