EM - Recent changes to this Guidance
Below are details of the amendments that were published on 16
June 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 |
|
Emconlink | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| EM1140 | Rights and Obligations:
Communications: Confidentiality: Liaison and Enquiries
Updated for CRCA 2005 |
| EM1510 | Opening an Enquiry:
Statute – CTSA Time Limits
Confirmation notice of enquiry must be received by time limit |
| EM1580 | Opening an Enquiry:
Information Request: Time to Respond
Allowing extra time |
| EM1936 | Working an Enquiry:
General Payments on Account: Introduction
Consider jeopardy amendment or discovery assessment if no PoA made |
| EM1937 | Working an Enquiry:
General Payments on Account: Conditions
Action to be taken if PoA has strings |
| EM1938 | Working an Enquiry:
General Payments on Account: Procedures
Consequentials from EM1937; IR changed to HMRC |
|
EM3346 | Re-opening Earlier Years:
Assessments: Purpose
Obsolete text deleted |
|
EM4091 | Interest: TMA70/S88:
Determinations Procedure
Reference to form 395(WS) deleted |
|
EM5252 | Penalties: Determination
Procedures: Form 394
Enter account number as part of penalty reference |
|
EM6325 | Contract Settlements:
Letters of Offer: Correction of Errors
Commissioners of Inland Revenue changed to “Commissioners for Her Majesty’s Revenue and Customs” |
|
EM6403 | Contract Settlements:
Acceptance: Letter
Commissioners of Inland Revenue changed to “Commissioners for Her Majesty’s Revenue and Customs” |
|
EM7201 | Partnerships: Concluding
Enquiries: Legislative Framework
Updated guidance on the conclusion of partnership enquiries and the interaction with returns of individual partners |
|
EM7202 | Partnerships: How to
conclude an enquiry – some examples
New page – Examples of procedures to be followed in concluding partnership enquiries |
|
EMapp1 | All draft letters of offer amended to show “Commissioners for Her Majesty’s Revenue and Customs” |
|
Emapp3.6 | Accounting Procedures:
Cases within Classes 1 and 1A: Payments on Account
Cross referenced to EM1937; use of OAS to set off overpayments |
