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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 18 November 2010 (see the update index for all updates)

Section Details of update
   
EM0321 Determine who can support the enquiry: Specialist Investigations: What Specialist Investigations do
Special Civil Investigations changed to Specialist Investigations and page updated to clarify the work carried out by SI    
  EM0331 Determine who can support the enquiry: National Teams and Specialist Investigations: Claimant Compliance
Page deleted and guidance moved to EM1100 under the heading of Benefits and Credits: Consider your enquiries impact on Tax Credits    
  EM0351 Determine who can support the enquiry: National Teams and Specialist Investigations: The Role of Complex Personal Tax Teams
Page deleted, guidance updated and will shortly follow at EM0860 under the heading of Charity, Assets and Residence: The role of the High Net Worth Unit    
  EM0361 Determine who can support the enquiry: Specialist Investigations: The Role of Specialist Investigations
Special Civil Investigations changed to Specialist Investigations    
  EM0362 Determine who can support the enquiry: Specialist Investigations: Codes of Practice operated by Specialist Investigations (SI)
Special Civil Investigations changed to Specialist Investigations    
  EM0363 Determine who can support the enquiry: Specialist Investigations: Suspected Avoidance Code of Practice 8
New link to SI guidance    
  EM0365 Determine who can support the enquiry: Specialist Investigations: SI credit for cases
Updated guidance for allocating credit for cases worked by SI    
  EM0366 Determine who can support the enquiry: Specialist Investigations: SI Service Level Agreements
Page updated advising that Service Level Agreements between SI and other Directorates are under review    
  EM0367 Determine who can support the enquiry: Specialist Investigations: Insolvency interventions
Guidance updated for clarity    
  EM0381 Determine who can support the enquiry: National Teams and Specialist Investigations: The Role of Specialist Compliance Team
Page deleted as SCT ceased in 2007    
  EM0603 Determine who can support the enquiry: Criminal Investigations: Referral of Criminal Investigation Cases
Reference to SCT removed as this team ceased in 2007    
  EM0990 Determine who can support the enquiry: Stamp Duty Land Tax: The Role Of Stamp Duty Land Tax
Page moved from EM0991 - guidance not altered    
  EM0991 Determine who can support the enquiry: Stamp Duty Land Tax: The Role Of Stamp Duty Land Tax
Page moved to EM0990 - guidance not altered    
  EM1000 Determine who can support the enquiry: Debt Management And Banking Debt Management
Page moved from EM1001- guidance not altered    
  EM1001 Determine who can support the enquiry: Debt Management And Banking Debt Management
Page moved to EM1000 - guidance not altered    
  EM1100 Determine who can support the enquiry: Benefits and Credits: Consider your enquiries impact on Tax Credits
Guidance moved to this new page from EM0331 - see explanation at EM0331 above    
  EM5213 Penalties: Formal Determinations: Means
Page amended to make it clear that it relates only to direct tax cases    
  EM6306 Contract Settlements: Letters of Offer: Suspended Penalties
New page which refers to the new letters of offer where contracts involve suspended penalties    
  EM6338 Contract Settlements: Letters of Offer: Detail - Default or Failure
Page amended to make it clear that “alleged” is not to be used in deliberate cases    
  EM6403 Contract Settlements: Acceptance: SAFE - General
A reference to the SAFE stencil being available in Word SEES has been added to assist in its location    
  EM7145 Partnerships: Error or Mistake Relief
Page deleted as the guidance is no longer appropriate