EM - Recent changes to this Guidance
Below are details of the amendments that were published on 31
August 2004 (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 |
| Contact Link | Newcastle contact details inserted for Employer Compliance submissions |
| EM0358 | Liaison: SCO: Exchange of
Information with Overseas Tax Authorities
Updated cross references to International Manual |
| EM1502 | Opening an Enquiry: Statute: Outline Formatting and text correction |
| EM1506 | Opening an Enquiry:
Statute – ITSA Time Limits
Amendments to wording |
| EM4810 | Penalties: Incorrect Returns, Accounts etc: Miscellaneous Matters Page deleted |
| EM5140 | Penalties: Culpability:
Aspect Enquiries
Expanded guidance - new page |
| EM5201 | Penalties: Formal Determinations: Outline Guidance on submissions for penalty determinations expanded |
| EM5202 | Penalties: Formal Determinations: Timing Guidance on submissions for penalty determinations expanded - new page |
| EM5205 | Penalties: Determinations of Tax Geared Penalties: Approval Guidance on submissions for penalty determinations expanded - Submission Checklist |
| EM5206 | Penalties: Formal
Determinations: Form and Countersignature of Report
Guidance on submissions for penalty determinations expanded - new page |
| EM5207 | Penalties: Formal
Determinations: Negotiation
Guidance on submissions for penalty determinations expanded - new page |
| EM5208 | Penalties: Formal Determinations: Transparency & HRA Guidance on submissions for penalty determinations expanded - new page |
| EM5209 | Penalties: Formal Determinations: The Offices Guidance on submissions for penalty determinations expanded -new page |
| EM5210 | Penalties: Formal Determinations: The Amounts Guidance on submissions for penalty determinations expanded - new page |
| EM5211 | Penalties: Formal Determinations: Tax Related Penalties Guidance on submissions for penalty determinations expanded - new page |
| EM5212 | Penalties: Formal Determinations: “in-built” penalty Guidance on submissions for penalty determinations expanded - new page |
| EM5213 | Penalties: Formal Determinations: Means Guidance on submissions for penalty determinations expanded - new page |
| EM5214 | Penalties: Formal Determination: Cost-Effectiveness Guidance on submissions for penalty determinations expanded - new page |
| EM5220 | Penalties: Formal Determinations: Approval Given Guidance on submissions for penalty determinations expanded - new page |
| EM5321 | Penalties: Boards Authorisations: TMA70/S100 - Main Order Updated Board’s Order |
| EM5670 | Commissioners: Amendment
and Assessment Appeals: Who Should Attend The Meeting?
Reference to Regional Appeals Units inserted |
| EM6053 | Contract Settlements:
Penalties: Abatement: Taxpayer to be Informed
Reference to IR73 deleted |
| EMapp2.4 | Reports to Cross-Cutting
Policy (Stockport Technical Unit): Example of Report
Updated Appendix 2 report as per SEEs |
