EM - Recent changes to this manual
Below are details of the amendments that were published on 15 January 2007(see the update index for all updates).
| Section | Title and details of update |
| EM0100 | Introduction:
Classes of Enquiry
Class 2 cases deleted |
| EM0300 | Liaison:
Contents
Name change at EM0510 |
| EM0311 | Liaison: Tax
Administration Advice, Central Policy: Role
Name change |
| EMconlink | Enquiry
Manual – Contact Link
Employer Compliance Address removed |
| EM0450 | Liaison:
Valuation Advice
Name change (CT Solihull amended to Capital Gains Technical Team) |
| EM0473 | Liaison:
Savings, Pensions, Share Schemes: APSS
Contact details updated |
| EM0477 | Liaison:
Savings, Pensions, Share Schemes: SSO
Bank and Building Society Interest – accounts registered to receive gross Interest – notifying SPS of accounts that do not qualify for gross payment |
| EM0500 | Liaison:
Capital Gains Tax Clearance Section
Change of name (see EM0450) |
| EM0510 | Liaison:
Capital Gains Tax (Solihull)
Change of name (see EM0450) |
| EM1140 | Rights and
Obligations: Communications: Confidentiality: Liaison and Enquiries
Name change – Guidance on Confidentiality changed to Information Disclosure Guidance |
| EM1200 | Rights and
Obligations: Regulation of Investigatory Powers Act 2000 (RIPA)
Update |
| EM1210 | Rights and
Obligations: Acquisition of Communications Data –RIPA Part I
Chapter II section 21
Update |
| EM1220 | Rights and
Obligations: Directed Surveillance – RIPA Part II
Update |
| EM1280 | Rights and
Obligations: HumInt: Informers, Informants and Covert Human
Intelligence Sources (CHIS)
New guidance |
| EM1835 | Working an
Enquiry: Meetings: Video and Tape Recording
Revised guidance |
| EM1885 | Working an
Enquiry: Opening Meetings: Evaluation of Information Provided
Reference to investigation reports by agents deleted |
| EM1890 | Working an
Enquiry: Opening Meetings: Conclusion
Reference to investigation reports by agents deleted |
| EM2206 | Information
Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27:
Summary of the Legislation
Amendment to existing guidance |
| EM2213 | Information
Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: What
Can You Ask For in a S19A or Para 6 Notice
Amendment to existing guidance |
| EM2214 | Information
Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27:
Notices – Example 1
Amendment to existing guidance |
| EM2218 | Information
Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: What
Cannot be Included on the Notice
Amendment to existing guidance |
| EM2219 | Information
Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27:
Paragraph 27 Notices
Amendment to existing guidance |
| EM2595 | Information
Powers: TMA70/S20: Legal Professional Privilege
Amendment to existing guidance |
| EM4551 | Penalties:
Failure to Notify Chargeability: 1995/6 and SA Years
Included reference to S55 FA 2004 |
| EM4710 | Penalties:
Failure to Comply with SA Information Notices: Subsequent Action
Link to EM4705 removed |
| EM5201 | Penalties:
Formal Determinations: Outline
Reference to S97AA(2)(b) deleted |
| EM6203 | Contract
Settlements: Expected Offer: Approval
New page – Reference to Authorising Officer |
| EM6251 | Contract
Settlements: Expected Offer: Instalments: Arrangements
New page – Reference to Authorising Officer and new management structures |
| EM6256 | Contract
Settlements: Expected Offer: Instalments – Direct Debit
Changes to reflect new SAFE procedures |
| EM6381 | Contract
Settlements: Settlement Meeting: General
New page – Reference to Authorising Officer |
| EM6387 | Contract
Settlements: Settlement Meeting: Offer Made
New page – Reference to Authorising Officer |
| EM6402 | Contract
Settlements: Acceptance: Procedures
Revised procedures |
| EM6402a | Contract
Settlements: Acceptance: Authorisation Levels: Local Compliance
New limits and authorisation levels |
| EM6402b | Contract
Settlements: Acceptance: Authorisation Levels: National Teams
– Complex Personal Tax Teams (CPTT)
New limits and authorisation levels |
| EM6410 | Contract
Settlements: Acceptance: Letter
Acceptance letter (previously at EM6403) |
| EMapp2.4 | Reports to
Authorising Officers: General
Reference to CCP deleted. Report Template now available from SEES |
