HMRC have made the following changes to the Enquiry Manual:
- EM 7203 – Partnerships: Concluding Enquiries: Form of Closure Notice – second paragraph amended
- EM 6256 – Contract settlements: expected offer: instalments – direct debit – guidance amended throughout
- EM 3965 – Concluding the Enquiry: Non-Contract Settlements: Allocating general payments on account – fifth paragraph amended
- EM 1936 – Working the enquiry: general payments on account: introduction – paragraph re SAFE updated
Related content from Claritax Books
In Taxpayer Safeguards – Rights and Protections for Individuals, written by the late Robin Williamson and now updated by Keith Gordon, the authors explore the whole spectrum of protections available to individual taxpayers.
