AH0530 - General or Special Commissioners?: Referral of questions to Special Commissioners during an enquiry

There is provision for any question arising in connection with the subject matter of an enquiry into a taxpayer's return to be referred to the Special Commissioners for determination at any time from the day on which an officer of Revenue & Customs gave notice of enquiry into the return until the day on which the enquiry is completed. See AH2160 (ITSA enquiry) and AH2300 (partnership enquiry) for more guidance.