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

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

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

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

TCMA/2020 Making a claim

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
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

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