AH2100 - Appeals Handbook - SA Appeals: Assessments, Amendments and Enquiries: Contents


AH2101Closure notices: referral to AU
AH2105Appeal against HMRC assessment
AH2110Appeal against a closure notice or a HMRC amendment of a self-assessment made by a closure notice
AH2111Closure notice issued: further information and Regulation 10 notice
AH2115Appeal against a jeopardy amendment
AH2120Appeal against a notice under TMA70/S19A
AH2125Application for a closure notice: application to Commissioners
AH2130Onus of proof under Self Assessment
AH2135Onus of proof: self assessment, assessment or partnership statement inadequate
AH2140Application for a closure notice: following Commissioners’ hearing
AH2145Application for a closure notice: appeal to the High Court
AH2150Rejection of the correction of a return by HMRC
AH2155HMRC determinations
AH2160Referral of questions to Special Commissioners during enquiry
AH2165When to refer a question to the Special Commissioners