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HMRC internal manual

Enquiry Manual

Recent changes to this guidance

Below are details of the amendments that were published on 19 August 2010 (see the update index for all updates)

Section Details of update
EM1886 Working the Enquiry: Human Intelligence (HumInt) Sources
Page updated to reflect the current policy    
  EM3265 Reopening earlier years: Discovery in SA years: Operational restrictions
New link to guidance which clarifies that approval must be obtained from the Business Unit Head or a Grade 6 before ETL assessments are made    
  EM4508 Penalties: Introduction: How penalties are imposed
Wording updated following the new process for charging penalties with effect from 1 April 2009    
  EM5208 Penalties: Formal determinations: Transparency and HRA
Guidance revised to reflect the new policy on the timing of penalty assessments    
  EM6002 Contract Settlements: Settlement Discussions
Wording updated to give a clearer explanation of what is meant by without prejudice and why this is important    
  EM6310 Contract Settlements: Letters of Offer: Checklist
A further point added at (f) - Does it show any balance still to be paid?    
  EM6340 Contract Settlements: Letters of offer: Detail - Amounts paid and set off
Page revised to clarify that in a letter of offer the amount of the offer and the time for payment should be left blank unless, exceptionally, the taxpayer has already agreed these in discussions.