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HMRC internal manual

Appeals reviews and tribunals guidance

Recent changes to this guidance

Below are details of the amendments that were published on 17 July 2009 (see the update index for all updates)

Section Details of update  
Main contents Title change for ARTG15000 section  
ARTG2190 Additional paragraph providing guidance about CTSA enquiries  
ARTG15000 Sentence added to explain that standard paragraphs are only a guide and not mandatory.