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HMRC internal manual

Enquiry Manual

Recent changes to this guidance

Below are details of the amendments that were published on 6 July 2011 (see the update index for all updates)

Section Details of update  
EM0070 Page rewritten to reflect the guidance published in the Information Disclosure Guide  
EM0700 to EM0738 Pages updated for clarity with new team names inserted and CAR Residency changed to CAR Personal Tax International  
EM0860 New page: High Net Worth Unit  
EM1835 Video and Audio Recording: Page updated for clarity  
EM3525 New page: Recalculating Profits: Business Models: Business Information Unit  
EM5252 Instructions amended for accessing form 394 (IT/CT) in SEES and guidance updated for partnership cases  
EM6000+ A strapline has been added throughout this section as follows: The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.  
EM6001 New para added: VAT and VAT penalties must not under any circumstances be included in a contract settlement and a link to the CSL manual has been added for advice where the contract settlement involves a person who is a student loan borrower  
EM8207 Name change: Complex Personal Tax Team (CPTT) changed to High Net Worth Unit (HNWU)  
EM Appendix 1     
Letters of Offer Additional boxes have been added at the end of all specimen letters of offer for HMRC’s purposes only to record the reference number and either the LC post reference or Caseflow reference