CCM17010 - Discrepancy Examinations and Enquiries: Information

Contents

CCM17010What are Discrepancy Examinations and Enquiries?
CCM17030Why does HMRC carry out Discrepancy Examinations and Enquiries?
CCM17040Who works Discrepancy Examinations and Enquiries?
CCM17050How are Discrepancy cases identified?
CCM17060What is the legal basis for carrying out Discrepancy Examinations and Enquiries?
CCM17070How do I work Discrepancy Examinations and Enquiries?
CCM17080Should I open an Examination or an Enquiry?
CCM17090Requests to close an Enquiry
CCM17100Joint claims: Confidentiality
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
CCM17120Time limits for Enquiries: The ‘Enquiry window’
CCM17130Date the Enquiry window opens
CCM17140Date the Enquiry window closes
CCM17150Date the Enquiry window closes: SA taxpayers