EM - Recent changes to this Guidance
Below are details of the amendments that were published on 6 September 2005 (see the update index for all updates).
| Section | Title and details of the update |
| EmApp 1.2 | Minor: formatting adjustment |
| Em0350 | Minor: Contents Change |
| Em0377 | New Page:
Service Level Agreement with SCI.
New link to external word doc EM0377_SLA_SCIO |
| Em0378 | Revised Area Credit arrangements following SCS057/05 |
| Em0437 | Cross references to INT manual updated |
| Em1554 | Changed wording of enquiry notice to reflect that copy of information request to agent to be attached |
| Em1561 | Updated for
SCS056/05.
New link |
| Em1800 | Minor: Contents change |
| Em1811 | Updated for SCS056/05 |
| Em1812 | Updated for SCS056/05 |
| Em1848 | Wording for third party authority inserted |
| Em1865 | Statutory ref updated to Income Tax (PAYE) Regulations 2003 |
| Em1955 | Minor: Typo |
| Em2000 | Minor:
Heading change, plus all other pages in that sub-section.
EM2000-2035 Contents and headings updated throughout |
| Em2010 | Minor: Reopening changed to Reviewing |
| Em2012 | Minor: Reopening changed to Reviewing |
| Em2020 | Minor: Reopening changed to Reviewing |
| Em2022 | Minor: Reopening changed to Reviewing |
| Em2247 | Updated for
sCS056/05.
New hyperlink |
| Em2250 | Minor: order of text re-arranged |
| Em2575 | Updated for
SCS056/05.
New hyperlink |
| Em2778 | Reference to Audit document inserted |
| Em2905 | Minor: Contents change |
| Em2906 | Updated for
SCS056/05.
New hyperlink |
| Em2908 | Updated for
SCS056/05.
New hyperlink |
| Em2910 | Updated for
SCS056/05.
OGR removed 3rd and 4th para – new EM hyperlink |
| Em2951 | Updated for
SCS056/05.
New EM hyperlink |
| Em3265 | Make
discovery assessment where taxpayer too late to self assess.
New EM hyperlink |
| Em3270 | Make
discovery assessment where taxpayer too late to self assess.
New EM hyperlink |
| Em3271 | Further examples added |
| Em3525 | Contact number updated for Business Information Unit |
| Em3651 | Minor: Ref to SCS49/02 removed – memo obsolete |
| Em3670 | Reference
inserted to SEES means test – aide memoire.
New EM hyperlink + check formatting on conversion |
| Em4091 | Form 395
discontinued as stock form.
New contact link – OGR hyperlink |
| Em4575 | No more than 60 days penalties to be imposed on any one occasion |
| Em4700 | Minor: Contents change |
| Em4703 | LFC now
available for companies.
New bullets and EM hyperlinks |
| Em4705 | Minor: deletion of statutory ref |
| Em4706 | LFC now available for companies |
| Em4710 | Minor: deletion of statutory ref |
| Em4715 | Page deleted as penalty notices now on LFC |
| Em5140 | Minor: external links to LBO Site added |
| Em5606 | Open
Government restriction removed from part of text.
Some OGR text set back to normal |
| Em5610 | Open
Government restriction removed from part of text.
Some OGR text set back to normal |
| Em5616 | Text deleted |
| Em5621 | Open
Government restriction removed from page.
OGR text set back to normal |
| Em8250 | Statutory ref updated to Income Tax (PAYE) Regulations 2003 |
| Em8700 | Minor: Contents amended |
| Em8701 | Statutory ref updated to Income Tax (PAYE) Regulations 2003 |
| Em8710 | Statutory ref updated to Income Tax (PAYE) Regulations 2003 |
