HMRC have made numerous changes to the Enquiry Manual. Many of these are merely cosmetic (someone has taken the time to change “taxpayer” to “customer” on a number of pages), but others may have some actual significance. For example:
- “Evasion removed and replaced with suspected fraud.”
- “Reference to Suspected Fraud [Identification] Process added.”
- “Reference to Systems and Data Compliance or and [sic] Audit Specialist added.”
- “Reference to suspected fraud added.”
The detailed pages can be found under the heading of 21 February 2023 in the “Updates” section of the manual.