EM - Recent changes to this guidance
Below are details of the amendments that were published on 20 March 2008 (see the update index for all updates).
| Section | Details of update |
| EM1505 | Opening an Enquiry:
Statute – SA Filing dates for Individuals, Trustees and
Partnerships
New page |
| EM1506 | Opening an Enquiry:
Statute – ITSA Time Limits
New guidance on enquiry window from 1 April 2008 |
| EM2250 | Information Powers:
TMA70/S19A, TMA7/SCH1A/Para 6A and FA98/SCH18/PARA 27: Complying
with the Notice
Updated guidance |
| EM2291 | Information Powers:
Computerised Records: Introduction
Page has been renamed “Introduction” - part of the guidance has been moved to a new page, EM2292 “Practical Approach” |
| EM2292 | Information Powers:
Computerised Records: Practical Approach
New page reflects guidance moved from EM2292 |
| EM6025 | Contract Settlements:
Interest: Certificates of Tax Deposit: Example
Amounts and dates used within the example have been updated |
| EM6236 | Contract Settlements:
Expected Offer: Means – Legal Charges
New paragraph – Copy of contract to SAFE Unit where legal charge agreed |
| EM6415 | Contract Settlements:
Post Settlement Issues: Method of Giving Relief
Wording amended to read “SAFE nominee” rather than “SAFE team” |
| EM6417 | Contract Settlements:
Post Settlement Issues: Procedures When Repayment Due
New hyperlink inserted to the “Amendment stencil” |
| EM6403 | Contract Settlement:
Acceptance: SAFE: General
New paragraph added explaining what to do “…if payments on account are held for a lump sum offer where the due date for payment is more than 30 days” |
| EM7105 | Partnerships: Discovery
Provisions: Practical Approach
Updated guidance |
