EM - Recent changes to this guidance

Below are details of the amendments that were published on 10 July 2008.(see the update index for all updates)

Section	Details of update
EM1450 - 1460	Record Keeping Requirements This chapter has moved from EM1557+
EM2211	Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Who Can Issue a Notice Updated wording to clarify who can issue a notice
EM3347	Reopening Earlier Years: Assessments: Notification to Taxpayer Bullet point added which refers to the inclusion of the HRA message and the issue of leaflet IR160
EM5002	Penalties: Time Limits: Deceased Taxpayers Guidance withdrawn as both S100A(1) and S103(2) were repealed in Finance Act 2007
EM5751	Commissioners: Regulation 10 Notices: Introduction Clarification that “the case should be discussed with your manager and reviewed by a Grade 6 before pursuing this line of progress”
EM6020	Contract Settlements: Interest: Certificates of Tax Deposit: General Wording updated to reflect that CTDs are now dealt with by the DMB Banking CTD Team (Cumbernauld) – previously dealt with by Financial Accounting Office, Worthing
EM6021	Contract Settlements: Interest: Certificates of Tax Deposit: Action Team and telephone number updated – see EM6020 above
EM6417	Contract Settlements: Post Settlement Issues: Reopening a Settlement: Procedures when Payment Due Updated guidance on how long records should be kept in both paper and electronic form, with a link to KAI Records Retention site.