EM - Recent changes to this Guidance
Below are details of the amendments that were published on 30
January 2006 (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 |
| EM0010 | Introduction: Content and
Readership
Inclusion of enquiry framework details |
| EM1351 | Rights and Obligations:
Human Rights Act 1998 (HRA): Introduction
Article 6 HRA clarification |
| EM1360 | Rights and Obligations:
Human Rights Act 1998 (HRA): Article 6 Penalties
New page |
| EM1362 | Rights and Obligations:
Human Rights Act 1998 (HRA): Article 6 Penalties – What to
tell the taxpayer
New text to reflect Article 6 HRA advice |
| EM1365 | Rights and Obligations:
Human Rights Act 1998 (HRA): Taxpayer Refuses to Co-operate
New text for early penalty determinations |
| EM1370 | Rights and Obligations:
Human Rights Act 1998 (HRA): Public Funding of Penalty Appeals
New text to reflect Article 6 HRA advice |
| EM1401 | Rights and Obligations:
Tax Cases: King v UK
New text to reflect King v UK decision – previously King v Walden |
| EM1551 | Opening an Enquiry:
Information Request: Outline
New text to add to LFC |
| EM1554 | Opening an Enquiry:
Information Request: Companies
New text to add to opening letter |
| EM1813 | Working an Enquiry:
Keeping Control: Avoiding HMRC Delay
New text to reflect fact delay can affect penalties |
| EM1990 | Working an Enquiry:
Closure Applications: Consequences of Commissioners Decision
New text regarding early determination of penalties |
| EM2312 | Information Powers:
Particular Banks
New text for Barclays & Woolwich mandates |
| EM3805 | Concluding the Enquiry:
Statement of Assets and Liabilities
New text for aspect enquiries |
| EM3980 | Concluding the Enquiry:
Voluntary Restitution
Re-ordering of text to provide clarity |
| EM5202 | Penalties: Formal
Determinations: Timing
New text on early penalty determinations |
| EM5205 | Penalties: Formal
Determinations: Submission Checklist
New text to include contentious early penalty cases |
| EM5206 | Penalties: Formal
Determinations: Form and Countersignature of Report
New text - narrative required if tax not final |
| EM5207 | Penalties: Formal
Determinations: Negotiation
New text for early determinations |
| EM5211 | Penalties: Formal
Determinations: Tax related penalties
New text where tax not final |
| EM6001 | Contract Settlements:
General
New text to include delays |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| EM8701 | Close Companies:
Settlement: Employment Income Route: Introduction
Amended text on NICs liability |
| Emapp1 | Draft 9 - Draft Company
Joint and Several Instalment Offer Not Involving S419
Revised wording |
