Below are details of the amendments that were published on 27 March 2009
(see the update index for all updates).
| Section | Details of update |
| EM5157 |
Penalties: Culpability: Failure to Notify: Already known to HMRC Page expanded to clarify existing guidance |
| EM5220 |
Penalties: Formal Determinations: Approval Given Page updated for appeals and payment revisions |
| EM5252 |
Penalties: Determination Procedures: Form 394 Page updated to include SEES and SAFE changes |
| EM5253 |
Penalties: Determination Procedures: Form 394 - other penalties Page updated to include SEES and SAFE changes |
| EM5254 |
Penalties: Determination Procedures: Collection Page updated to include SEES and SAFE changes |
| EM5255 |
Penalties: Determination Procedures: Amendments Page updated to include SEES and SAFE changes |
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