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This is a list of changes to the technical guidance. For current guidance, please follow the relevant links.

Organisation:
First published:
17 January 2019
Last updated:
Guidance change location Summary of change

TCMA/1050 Scope of enquiries
23/12/2019

Clarity on the scope of an enquiry where a return has been amended.

TCMA/1040 Giving notice of an enquiry
23/12/2019

Clarity on opening an enquiry where a return had been amended.

TCMA/3140 Determining the penalty amount
20/12/2019

Minor rewording to title.

TCMA/3130 Appeals and reviews of penalty decisions
20/12/2019

Minor rewording.

TCMA/3120 Reduction for disclosure
06/12/2019

Clarity on qualifying disclosure and associated reductions.

TCMA/3110 Reduction for penalties in special circumstances
06/12/2019

Minor rewording to title.

TCMA/3090 Reasonable care
06/12/2019

No update.

TCMA/3080 Penalties relating to investigations
20/12/2019

Information moved; section now covers penalties for inaccuracies, reasonable care and penalty suspension, with minor rewording.

TCMA/3070 Penalties relating to record-keeping
20/12/2019

Information moved; section now covers penalties relating to investigations with minor rewording.

TCMA/3060 Calculating the potential lost revenue
20/12/2019

Information moved; section now covers penalties relating to record-keeping.

TCMA/3050 Penalties relating to inaccuracies
20/12/2019

Information moved; section now covers penalties for failure to notify under-assessment/under-determination.

TCMA/3040 Penalties for failure to pay tax
20/12/2019

Tables added.

TCMA/3030 Penalties for failure to make a tax return
20/12/2019

Clarity on filing date and new tables added.

TCMA/3020 Penalties and the Human Rights Act 1998
20/12/2019

Minor rewording.

TCMA/3010 Introduction
20/12/2019

Minor rewording.

TCMA/5120 Payment and recovery of tax subject to review or appeal
08/11/2019

Re-write of guidance on postponement requests to cover sections 181A-181J TCMA.

TCMA/2020 Making a claim
21/10/2019

Minor amendments; sentence added to clarify that claim requests outside of the time limits for amending claims will be treated as potential claim.
TCMA/2010 Claiming a refund
21/10/2019
Re-write of the guidance; the guidance now outlines what types of refund can be claimed under which sections of the legislation.

TCMA/4030 Repayment interest
13/09/2019

Minor update to clarify repayment interest rate and start date.
TCMA/8060 The GAAR and WRA tax opinions
04/02/2019
Minor amendments to clarify the position on WRA tax opinions in relation to the GAAR.
TCMA/4030 Repayment interest
04/02/2019
Minor amendment to clarify where repayment interest applies.
TCMA/3110 Reduction to penalties in special circumstances
04/02/2019
Minor amendment to clarify that WRA will consider all factors in making a determination in this context.
TCMA/5060 Carrying out a review
14/01/2019
Minor amendments to clarify the review process.
TCMA/1040 Giving notice of an enquiry
13/12/2018
Update to clarify under what conditions WRA may open an enquiry.

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