EM - Recent changes to this Guidance
Below are details of the amendments that were published on 19 May 2006 (see the update index for all updates).
| Section | Title and details of update |
| EM1561 | Opening an Enquiry:
Information Request: Full Enquiry – Business Taxpayer
Addition of text regarding link papers |
| EM1955 | Working an Enquiry:
Jeopardy Amendments: Appeals
Amendment to text |
| EM1976 | Working an Enquiry:
Closure Applications: Statute
Addition of legislation |
| EM2150 | Working an Enquiry: Tax
Credits
Menu for Tax Credits |
| EM2155 | Working an Enquiry: Tax
Credits: Impact of a SA Enquiry
New Page |
| EM2157 | Working an Enquiry: Tax
Credits: Whole Case Working
New Page |
| EM2159 | Working an Enquiry: Tax
Credits: Joint Claimant or Multiple Awards
New Page |
| EM2160 | Working an Enquiry: Tax
Credits: Omissions or Understatements of Income
New Page |
| EM2165 | Working an Enquiry: Tax
Credits: Settlement
New Page |
| EM2247 | Information Powers:
TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Accountants
‘Link Papers’
Amended text |
| EM2571 | Information Powers:
TMA70/S20: Accountant’s Working Papers: Introduction
Addition of text regarding link papers |
| EM2572 | Information Powers:
TMA70/S20: Accountant’s Working Papers: Definitions
Amendment of text |
| EM2801 | Examining Accounts:
Computerised Records: General
Amendment of text reflecting role of Data Handling Specialist & Audit Services |
| EM2810 | Examining Accounts:
Computerised Records: What to See
Amendment of text regarding Data Handling Specialist |
| EM2814 | Examining Accounts:
Computerised Records
Amendment of text regarding Data Handling Specialist |
| EM4045 | Interest: Legal
Background – Other pre SA Years (Repealed Legislation)
Amendment of text for partnerships |
| EM5125 | Penalties: Culpability:
Neglect, Negligence and Negligent Conduct
Expansion of text on negligence |
| EM6231 | Contract Settlements:
Expected Offer: Means – Taxpayer Abroad
Addition of tax on Mutual Assistance in Recovery of Debts |
