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Commentary

A4.175 Destinations for rewritten material

Administration and compliance

A4.175 Destinations for rewritten material

The list below details the destinations of rewritten content:

A4.101 [Deleted—HMRC's general power to require returns]

Deleted as obsolete

A4.102 [Rewritten—Issue of notices]

Rewritten to D1.1308, E1.102A

A4.102A [Rewritten—Withdrawal of notices]

Rewritten to E1.202A

A4.104 [Rewritten—The self assessment filing obligation]

Rewritten to E1.202

A4.104A [Rewritten—Making tax digital (MTD)]

Rewritten to A4.172

A4.104B [Deleted—Voluntary returns]

Deleted as obsolete. Content is in E1.202 and D1.1308

A4.105 [Deleted—Individuals]

Deleted

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