This is a list of changes to the technical guidance. For current guidance, please follow the relevant links.
| Guidance change location | Summary of change |
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TCMA/1150 Duty to keep and preserve records for land transactions where a tax return is not required |
Correction of an error which could make it unclear in what cases a tax return is not required for land transactions. |
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Expansion of WRA’s meaning of carelessness and suspending careless penalties, including examples. |
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TCMA/1050 Scope of enquiries |
Clarity on the scope of an enquiry where a return has been amended. |
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TCMA/1040 Giving notice of an enquiry |
Clarity on opening an enquiry where a return had been amended. |
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Minor rewording to title. |
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Minor rewording. |
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Clarity on qualifying disclosure and associated reductions. |
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Minor rewording to title. |
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No update. |
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Information moved; section now covers penalties for inaccuracies, reasonable care and penalty suspension, with minor rewording. |
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Information moved; section now covers penalties relating to investigations with minor rewording. |
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Information moved; section now covers penalties relating to record-keeping. |
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Information moved; section now covers penalties for failure to notify under-assessment/under-determination. |
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Tables added. |
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Clarity on filing date and new tables added. |
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Minor rewording. |
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Minor rewording. |
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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. |
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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 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. |
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TCMA/4030 Repayment interest |
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. |