Recent updates to the Enquiry Manual
Below are details of the amendments that were published on 27
May 2008 (see the
update index for all updates)
| Section | Details of update |
| EM0714 | The Role of Residency
Processing and Compliance Teams (Non-Resident Individuals)
Clarification of the work of these teams. |
| EM1822 | Working an Enquiry:
Meetings: Purpose
Reference to the public funding leaflet removed. Additional guidance advising at what stage the HRA message and IR160 leaflet should be given, and that legal aid for penalty appeals may be available. |
| EM1876 | Working an Enquiry:
Opening Meetings: No Agent Acting
Page updated on 28/04/08 as follows: Reference to the public funding leaflet removed. Additional guidance advising at what stage the HRA message, advice on legal aid and IR160 leaflet should be given. |
| EM3347 | Reopening Earlier Years:
Assessments: Notification to Taxpayer
Changes to wording of specimen letters notifying taxpayers of earlier years’ assessments. |
| EM4504 | Penalties: Introduction
– Penalty Offences: Two Types
Final paragraph added which deals with transition to Sch 24 FA 2007 penalties for inaccuracies in returns and other documents. |
| EM4707 | Penalties: Failure to
Comply with SA Information Notices: £30 or Less: Subsequent
Action
Wording amended which reflects more accurately the elements of the closure notice against which the taxpayer has the right of appeal. |
| EM4800
to EM4830 | Penalties: Incorrect
Returns, Accounts etc:
Throughout this chapter a strapline has been added to each page to highlight when the Compliance Handbook should be used. |
| EM6051 | Contract Settlements:
Penalties: Calculation Outline
Wording extended to highlight that penalties for an inaccuracy in a return or other document with a filing date on or after 1 April 2009 and which relates to a tax period beginning on or after 1 April 2008, should be calculated using the guidance in the Compliance Handbook. |
| EM6052 | Contract Settlements:
Penalties: HMRC’s Policy on Abatement
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6053 | Contract Settlements:
Penalties: Abatement: Taxpayer to be Informed
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6060 | Contract Settlements:
Penalties: Abatement: Structure
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6061 | Contract Settlements:
Penalties: Abatement: Duties to be Included
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6062 | Contract Settlements:
Penalties: Abatement: Two or More Tax Geared Penalties
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6065 | Contract Settlements:
Penalties: Abatement: Factors
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6070 | Contract Settlements:
Penalties: Abatement: Disclosure
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6071 | Contract Settlements:
Penalties: Abatement: Extra Abatement for Disclosure
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6072 | Contract Settlements:
Penalties: Abatement: Failure to Notify Chargeability
Wording updated with reference to the Compliance Handbook where the “other” penalty is for an inaccuracy. |
| EM6075 | Contract Settlements:
Penalties: Abatement: Co-Operation
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6080 | Contract Settlements:
Penalties: Abatement: Seriousness
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6085 | Contract Settlements:
Penalties: Abatement: Example 1
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6087 | Contract Settlements:
Penalties: Abatement: Example 3
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM6088 | Contract Settlements:
Penalties: Abatement: Example 4
A strapline has been added to highlight when the Compliance Handbook should be used. |
| EM7205 | Partnerships: Concluding
Enquiries: Consequential Amendments
Wording extended which clarifies the procedures around the closure of an enquiry into a partnership return and the need to make the consequential amendments to the self assessments of each relevant partner. |
