EM - Recent changes to this Guidance
Below are details of the amendments that were published on 06
April 2005 (see the
update index for all updates).
This list does not include minor text and formatting
changes or amended/additional hyperlinks.
|
Section | Title and details of the update |
| EM2002 | Working an Enquiry: Reopening Earlier Years (This text has been withheld because of exemptions in the Freedom of Information Act 2000). |
| EM2012 | Work an Enquiry: Reopening Earlier Years: Scaling Back Accounts Figures Emphasises RIP is most appropriate method of scaling back. |
| EM4016 | Interest: Mitigation Clarification of guidance |
| EM4570 | Penalties: Failure to Make a Return for ITSA Years: Daily Penalties Commissioners direction to be considered when 2 or more determinations “made” (not “paid”). |
| EM6340 | Contract Settlements: Letters of Offer: Detail: Amount and Payments on Account Include year where repayment set off in offer. |
| Emapp3.2
Emapp3.3 Emapp3.6 | Accounting Procedures:
Cases within Classes 1 and 1A Amended to refer to new form 94A and
Network Unit Payslip PS1.
Notes updated on completing form 94A (link at App3.3) |
