Recent updates to the Enquiry Manual
Below are details of the amendments that were published on 18 December 2009 (see the update index for all updates)
Section |
Details of update |
Human Rights Act 1998 (HRA): Article 6: HMRC penalties Revised guidance on HRA Article 6. |
|
Working the Enquiry: Jeopardy Amendments: Appeals Clarification of appeals against jeopardy amendments. |
|
Examining Accounts: Computerised Records: Handling of Disks, Tapes etc Updated data security procedures for dealing with copies of electronic records in working enquiries. |
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Examining Accounts: Records Examination - Planning: Return of Documents Updated data security procedures for dealing with copies of electronic records in working enquiries. |
