EM1800 - Working the Enquiry
Contents
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General Approach |
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RIPA |
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Keeping Control |
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Meetings |
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Opening Meetings |
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No Evidence of Taxable Source |
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Moving from Aspect to Full Enquiry |
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Taxpayer Amendments |
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Claims and Elections - What are Claims and Elections |
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Joint applications to the tribunal during an enquiry |
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Payments on Account |
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Jeopardy Amendments |
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Closure Applications |
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Reviewing Earlier Years |
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Opening Enquiries into Returns for Subsequent Years |
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Claims of Non-Taxable Sources |
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Tax Cases |
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Tax Credits |
