EM0065 - Introduction: Self Assessment Tax System: Compliance

Broadly you can enquire into a return

• without giving a reason
• by giving written notice to the taxpayer
• at any time from receipt of the return until the end of a defined period.

The different types of Enquiries undertaken are explained in EM0090+.

Only one notice of enquiry into a return is permitted.

Your enquiry is closed by written notice setting out your conclusions and any amendments.