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HMRC internal manual

Enquiry Manual

Enquiry Manual: recent changes

Below are details of the amendments that were published on 15 January 2014 (see the update index for all updates)

Page Details of update  
EM0860 Sentence added including link to HNWU mailbox.  
EM1020 Links/telephone numbers amended.  
EM2029a New link inserted for 2011-12 Tax Calculator.  
EM5101 Deliberate and careless behaviour added to the guidance.  
EM5102 Title changed and guidance updated.  
EM5103 New page about degrees of culpability.  
EM5105 New guidance on fraud and fraudulent conduct.  
EM5140 Clarification of culpability guidance.  
EM5252 Further bullet added to check list.  
EM6025 Figure amended.  
EM6306 Minor amendments to fourth paragraph.  
EM6403 Small paragraph added.  
EM_Contact_Link Address/telephone details updated.