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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 8 October 2010 (see the update index for all updates)

Section Details of update
   
EMapp1 EMapp1 - Appendix 1: Letters of Offer

New draft letters of offer have been published to include suspended penalties as follows:

         
    Draft No For completion by  
    1A an individual where payment of all or part of the penalty(ies) due is/are suspended  
    2A an individual where payment is to be made by instalments and all or part of the penalty(ies) due is/are suspended  
    7A a company lump sum offer not involving S419 liabilities where all or part of the penalty(ies) is/are suspended  
    8A a company instalment offer not involving S419 liabilities where all or part of the penalty(ies) is/are suspended  
    9A a company joint and several instalment offer not involving S419 liabilities where all or part of the penalty(ies) is/are suspended  
    10A a company joint and several lump sum offer involving S419 liabilities where all or part of the penalty(ies) is/are suspended  
    11A a company joint and several instalment offer involving S419 liabilities where all or part of the penalty(ies) is/are suspended  
    12A an individual lump sum penalty only offer where all or part of the penalty(ies) is/are suspended