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HMRC internal manual

Enquiry Manual

Recent changes to this guidance

Below are details of the amendments that were published on 28 May 2010 (see the update index for all updates)

Section Details of update
   
EM1364 Human Rights Act 1998 (HRA): Article 6: What you must do when a penalty may be due
Updated to reflect procedural changes    
  EM3801 Concluding the Enquiry: Introduction
Updated to reflect procedural changes    
  EM5201 Penalties: Formal Determinations: Outline
Updated to reflect procedural changes    
  EM5202 Penalties: Formal Determinations: Timing
Updated to reflect procedural changes    
  EM5205 Penalties: Formal Determinations: Submission Checklist
Updated to reflect procedural changes    
  EM5206 Penalties: Formal Determinations: Form and Countersignature of Report
Updated to reflect procedural changes    
  EM5207 Penalties: Formal Determinations: Discussions with the taxpayer: When to take formal action
Updated to reflect procedural changes    
  EM5207a Penalties: Formal Determinations: Discussions with the taxpayer: When to take formal action: Before commencing formal action
New guidance about taking formal action    
  EM5207b Penalties: Formal Determinations: Discussions with the taxpayer: When to take formal action: Steps to take
New guidance about the timing of penalty determinations    
  EM5211 Penalties: Formal Determinations: Tax related penalties
Updated to reflect procedural changes    
  EM5220 Penalties: Formal Determinations: Approval Given
Updated to reflect procedural changes    
  EMapp2 Reports to Authorising Officers: General
Updated to reflect procedural changes