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HMRC internal manual

Enquiry Manual

From:: HM Revenue & Customs
Published: 12 April 2016
Updated:: 2 May 2024 - See all updates

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Contents
EM3340

EM3348 - Reopening Earlier Years: Assessments: Onus of Proof for ETL assessments

Page archived - replaced by the guidance in the new EM3200 Discovery section

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