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HMRC internal manual

Enquiry Manual

Recent changes to this guidance

Below are details of the amendments that were published on 30 December 2010 (see the update index for all updates)

| Section | Details of update | || | EM3345 | Reopening Earlier Years: Assessments: Approval Required for ETL Assessments
Page re-written for clarity
  | | EM6211 | Contract Settlements: Expected Offer: Tolerances
Page updated with additional guidance regarding any substandard offer that includes a penalty under Sch 24 FA 2007 (inaccuracy) |