EM1800 - Working the Enquiry

Contents

EM1805General Approach
EM1806+RIPA
EM1810+Keeping Control
EM1820+Meetings
EM1870+Opening Meetings
EM1900No Evidence of Taxable Source
EM1905Moving from Aspect to Full Enquiry
EM1906Taxpayer Amendments
EM1907Claims and Elections - What are Claims and Elections
EM1935+Payments on Account
EM1950+Jeopardy Amendments
EM1975+Closure Applications
EM2000+Reviewing Earlier Years
EM2040Opening Enquiries into Returns for Subsequent Years
EM2050+Claims of Non-Taxable Sources
EM2100+Tax Cases
EM2150+Tax Credits