HMRC have recently updated their COTAX Manual.
The most recent changes are:
- COM129000 – Repayments & Reallocations: When to contact HMRC Payments Operations – Government Banking and Payments – Change of wording to point 5 – change to process; and
- COM10106 – Appeals: handling appeals and postponements: flat-rate penalty determination appeals – decision maker (Action Guide) – Changed references from SA forms to CT forms and timescales re: bf dates.