Updates: Enquiry Manual
2024
Guidance amended throughout
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Method of Giving Relief
Guidance amended throughout
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Calculation Of Relief
Guidance amended throughout
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
Guidance amended throughout
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Introduction
Guidance amended throughout
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Adjusting Figures
Guidance amended throughout
Recalculating Profits: VAT: Liaison
Three year rule amended to 4 year rule
Concluding the Enquiry: Non Contract Settlements: Introduction
Link to the ADR web pages updated
Working the enquiry: meetings: preparing for the meeting - planning for meetings
Third paragraph under subheading 'What notes will I have to be prepared to take?' amended and the word 'taxpayer' changed to 'customer' throughout
Clarification of Appropriate use of the Discovery provisions paragraph
Employer Duties Letters of Offers ocelot guidance added.
Concluding the Enquiry: Voluntary Restitution
Last paragraph amended to remove letter of offer that includes.
Discovery: operational restrictions
Fifth paragraph, second bullet point amended
Discovery: issuing discovery assessments: authorisation required for ETL assessments
First paragraph under subheading 'Operational Instructions for Caseworkers' amended
First paragraph on the page and the last two paragraphs under subheading 'Example 5 – A notice to file has not been issued within normal time limits' amended
Discovery: partnerships, CTSA and SDLT: contents
Page title amended
Discovery: partnerships, CTSA and SDLT: partnerships
Page title amended. And the fourth paragraph under subheading 'Relationship between s29 discovery assessments and s30B discovery amendments' also amended
Discovery: making a discovery - whether there is a discovery: was the information made available
New second and fifth paragraphs added to the guidance
First and third paragraphs under subheading 'Making an assessment' and first and third paragraphs under subheading 'Qualifying conditions' amended
Discovery: legislation and time limits: HMRC’s interpretation of the legislation
Page title amended. The second paragraph under 'Making an assessment' amended. And 'Careless and Deliberate behaviour' amended and has now been split into two new subheadings 'Careless behaviour' and 'Deliberate behaviour'
Close Companies: Settlement: What to include
3rd paragraph updated to remove reference to a liability dispute and the contact link to report the dispute
Page updated to add ISBC and remove 'previously Local Compliance'
Working the enquiry: partial closure notices: partners and partnerships
Link to page EM7201 amended to EM7560
Penalties: Culpability - Defences: Failure to Make a Return - Provisional Figures
Update to 'What to do with returns containing provisional figures'. When situation 3 applies. 'The taxpayer may be able to claim error or mistake relief' removed.
Contract settlements: acceptance: authorisation levels
Guidance updated to remove any reference to the role of a Local Compliance Authorising Office (LACO)
Contract settlements: expected offer: approval
Page updated to remove reference to Local Compliance Authorising Officer (LCAO)
Contract settlements: acceptance: authorisation levels – teams other than mid-sized business
Guidance updated to replace your manager with a manager. Reference to local compliance authorising office (LCAO) removed. Manual user directed to the customer compliance guidance hub for letter of offer
Republish page archived in error
Interest: Pre-SA Years 1995-96 and Earlier Years
Page archived as requested by TALA team
Interest: Companies - Accounting Periods Ending before 01/07/99
Page archived as requested by TALA team
Page republished
Concluding the Enquiry: Voluntary Restitution
Paragraph which referred to maximum penalty which could be charged and HMRCs policy on abatement removed from the page.
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Procedures When Repayment Due
New guidance added for Intelligent Payment Process (IPP). Reference to SAFE Repayment Stencil (SAFE 1 new) removed
Contract settlements: acceptance: SAFE - amending a charge
Guidance for Intelligent Payment Process (IPP) added. Centralised safe team amended to National Safe Team
Contract Settlements: Penalties: Abatement: Taxpayer to be Informed
Changed IR160 to factsheet CC/FS15
Introduction: Content and Readership
Links to framework enquires removed from the page
Guidance updated with links to the new TALA sharepoint site
Stamp Duty Land Tax removed from the last paragraph.
Contract Settlements: Letters of Offer: Suspended Penalties
Link to CH405050 fixed
Concluding the Enquiry: Certificates of Full Disclosure: Nature of the Certificate
Fourth paragraph amended
Working the enquiry: general payments on account: how to process a payment on account
Guidance amended throughout
2023
Working the enquiry: reviewing earlier years: outstanding returns: determination of tax:
Links to the DMB Guidance Gateway amended
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Ownership of Property
Page archived - guidance has been entirely re-written and a new EM7000 section published
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Approach to SA Enquiries: Contents
Section and all page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: approach to SA enquiries: general
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Approach to SA Enquiries: Partners' Review
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Approach to SA Enquiries: Full Enquiries
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Approach to SA Enquiries: Aspect Enquiries
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Approach to SA Enquiries: Disposal of Partnership Assets
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Contract Settlements
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Company Partners
Page archived - guidance has been entirely re-written and a new EM7000 section published
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Deceased Partners: Pre-SA Years
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Deceased Partners: SA Years - In-Year Returns
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Deceased Partners: SA Years - Discovery where no Return Filed
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Deceased Partners: SA Years: Introduction
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Deceased Partners: Contents
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Assessments for Pre-SA Years
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Concluding Enquiries: Example
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Concluding Enquiries: Partners' Returns
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Concluding Enquiries: Consequential Amendments
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Concluding Enquiries: Form of Closure Notice
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: How to Conclude an Enquiry - Examples
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Concluding Enquiries: Legislative Framework
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Concluding Enquiries: Contents
Section archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Recalculating Profits
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Jeopardy Amendments - Completion Applications and Appeals
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Jeopardy Amendments
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Closure Application
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Opening an Enquiry: Obtaining Information
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Opening an Enquiry: Effect on Partners' Individual Returns
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Opening an Enquiry: Factsheets
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Partnerships: Opening an Enquiry: Combined Notices
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Partnerships: Opening an Enquiry: Notices
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Partnerships: Opening an Enquiry: Introduction
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Opening an Enquiry: contents
Section archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Nominated, Representative or Reporting Partner: Appeals
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Nominated, Representative or Reporting Partner: Individual Partner - Share of Profits
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Nominated, Representative or Reporting Partner: No Nomination
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Nominated, Representative or Reporting Partner: General
Page archived - guidance has been entirely re-written and a new EM7000 section published
Partnerships: Nominated, Representative or Reporting Partner: Contents
Section archived - guidance has been entirely re-written and a new EM7000 section published
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
Guidance amended at the sixth paragraph under subheading 'Extended Time Limits'
Opening the Enquiry: 'Discovery' Investigation Unavoidable
Guidance entirely re-written
Opening the Enquiry: Discovery Investigation: Opening Letter
Page archived - guidance no longer applicable
Page EM1547 archived
Manual re-published so that it shows on the GOV.UK website
Section entirely re-written with new guidance pages
Penalties: formal assessments and determinations: means
Worcester DMB Enquiries, 1 (DM) added to Direct Taxes paragraph
Companies: Rights and Obligations: Payment of Corporation Tax
First two paragraphs removed
Opening the Enquiry: Statute: CTSA Time Limits
Guidance amended under the 'Summary' subheading
Opening the Enquiry: Statute: CTSA Time Limits - Examples
Guidance under Example 3 amended
Opening the Enquiry: CTSA Time Limits - The group anniversary target
Guidance under the Example subheading amended
Concluding the Enquiry: SA Legislation: Elements of CTSA Closure Notices
Fifth paragraph amended
Companies: Rights and Obligations: Payment of Corporation Tax
Changes made throughout the guidance
Concluding the Enquiry: Helping DMB to deal with debts
Page updated to replace persons with customer. Replaced link to EM1020 with EM6407 and removed reference to colleague in DMB
Working the Enquiry: Keeping Control: Introduction
The guidance in bullet point 2 amended
Companies: Rights and Obligations: Claims and Elections
Reference to FA98/SCH18/PARA 89 (old)
Working the Enquiry: Keeping Control: Ordering of Papers
Page archived - guidance no longer applicable
Working the Enquiry: Keeping Control: Contents
Page EM1812 archived
Opening the Enquiry: Statute: ITSA Time Limits
Test Change Notes by 31 Aug
Working the enquiry: meetings: preparing for the meeting - planning for meetings
Guidance regarding audio and video meetings amended under subheading 'What notes will I have to be prepared to take?'
Concluding an Enquiry: SA Legislation: SA Closure Notice - Standard Form
Amendments to reove reference to the form and ITA31 and replace with closure notice and change the taxpayer to the customer.
Contract Settlements: Letters of Offer: General
Second paragraph under subheading 'In all cases' amended
Opening the Enquiry: Statute: Amendments - Examples of Time Limits
Final two paragraphs under Example 2 amended
Discovery: overview of discovery
Third paragraph amended under subheading 'Appropriate use of the Discovery provisions'
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
Both paragraphs amended under subheading 'Careless and Deliberate behaviour'. And the first bullet point under the fourth paragraph amended under subheading 'Extended Time Limits'
Third paragraph amended under subheading 'Careless or deliberate behaviour – s29(4), TMA70 and Para 43, Sch18, FA 1998'
Discovery: contents: recovery of overpayment of tax
First paragraph amended. And new fifth paragraph added
New page EM3269 added
Working the Enquiry: Taxpayer Amendments
The following words have been made Bold to highlight them - '...outside the time limit for a taxpayer amendment...'
Companies: Groups: consequential amendments - changes required to group relief amounts
Amendments to page made for preparing for litigation on the subject matter.
Contract settlements: settlement discussions
Link fixed
Contract settlements: acceptance: SAFE - handling general payments on account
Guidance amended throughout
Working the enquiry: general payments on account: introduction
Link to SAFE team removed. Paragraph now states the following: It is important to ensure that any general payments on account are identified and treated correctly. Your local SAFE nominee can check what payments are held in SAFE.
Concluding the Enquiry: Non-Contract Settlements: Allocating general payments on account
Fifth paragraph amended
Contract settlements: expected offer: instalments - direct debit
Guidance amended throughout
Partnerships: Concluding Enquiries: Form of Closure Notice
Second paragraph amended
New guidance added in the form of the first three paragraphs
Working the enquiry: reviewing earlier years: scaling back accounts figures
Links to EM3309 amended to EM3236
Examining Accounts: Records Examination - Planning: Importance
Reference to Suspected Fraud Identification Process added
Examining Accounts: Records Examination - Planning: Purpose
Reference to Systems and Data Compliance or an Audit Specialist added
Examining Accounts: Records Examination - Planning: Work Programme
Reference to suspected fraud added
Examining Accounts: Records Examination - Planning: Understanding the Accounting System
Reference to Systems and Data Compliance or an Audit Specialist added
Examining Accounts: Records Examination - Planning: When to Examine Records
Reference to taxpayer changed to customer
Examining Accounts: Records Examination - Planning: Where to Seek a Meeting
reference to taxpayer changed to customer
Examining Accounts: Records Examination - Planning: At the Business Premises
Reference to Systems and Data Compliance or and Audit Specialist added
Examining Accounts: Records Examination - Planning: Removal of Documents
Reference to Suspected Fraud Idenfication Process added
Examining Accounts: Records Examination - Planning: Return of Documents
Reference to taxpayer removed and reference to Security and Information Business Partner (SIBP) Team added
Examining Accounts: Records Examination - Planning: Advice to customer where Records Poor
Reference to taxpayer replaced with customer
Examining Accounts: Records Examination - Tests to Apply: Sampling Techniques
Evasion removed and replaced with suspected fraud.
Examining Accounts: Records Examination - Tests to Apply: Authenticity of Records
Taxpayer changed to customer and reference to suspected fraud team added
Interest: SA 1996-1997 and Later Years
Two new paragraphs added under subheading 'Relevant dates'
2022
Penalties: formal determinations: cost-effectiveness
Final paragraph amended
Contract settlements: settlement discussions
Fixed link to ch411130
Contract settlements: expected offer: instalments - forward interest
Reference to EM8642 added to the page
Contract settlements: letters of offer: detail - signature
Guidance for a company in liquidation added
Working the enquiry: reviewing earlier years: protective assessments
wording change after link to em3232
Discovery: varying an assessment
Guidance amended
Discovery: issuing discovery assessments: authorisation required for ETL assessments
Final paragraph amended
Concluding the Enquiry: SA Legislation: CTSA - Form of Closure Notice
Guidance amended under subheading 'Final closure notices'
Concluding the Enquiry: SA Legislation: CTSA - Manual Closure Notice
Guidance amended under subheading 'What your manual final closure notice must include'
Opening the Enquiry: 'Discovery' Investigation Unavoidable
Guidance amended throughout
Working the Enquiry: Taxpayer Amendments
Second to last bullet point amended
Contract settlements: acceptance: authorisation levels - WMBC Mid-Sized Businesses
'MSB Direct Taxes team (not CEP)' row 'Authorised by' column entry amended
Concluding the Enquiry: Certificates of Full Disclosure: Completion
Reference to Certificate of disclosure amended to advise this is on front of the form
Concluding the Enquiry: Voluntary Restitution
Third bullet point in the first paragraph amended
Working the Enquiry: disclosing third party information
Replaced a broken link from the Enforcement Handbook to the FIS Handbook.
Amended throughout
Working the Enquiry: Opening Enquiries into Returns for Subsequent Years
Guidance amended under subheading 'Use of Discovery Provisions'
Partnerships: Opening an Enquiry: Non-Partnership Aspects Only
Page archived - guidance no longer up-to-date and is going to be replaced
Partnerships: Opening an Enquiry: contents
Page EM7045 archived
Close Companies: Discovery Assessments or Jeopardy Amendments on the Company and its Directors
Guidance amended throughout
Guidance amended throughout
Close Companies: Settlement: Preferred Company Route
Third paragraph amended to remove the word 'protective'
Close Companies: Settlement Problems: Insolvent Companies and Liquidations
Third paragraph amended
Penalties: Time Limits: General
Second paragraph, first bullet point amended
Working the enquiry: reviewing earlier years: protective assessments
First paragraph amended and the word 'protective' removed from the second paragraph
Discovery: issuing discovery assessments: review of working cases
Guidance entirely re-written
Opening the Enquiry: Statute: Amendments
Final paragraph removed
New page EM3267 added
Opening the Enquiry: Communications: Complaints
New fourth paragraph added. And final link updated
Opening the Enquiry: Statute: ITSA Time Limits - Return Issued after 31 October
First legislation amended
Contract settlements: expected offer: means - general
New third paragraph added
Penalties: formal assessments and determinations: when to issue
Link fixed
Link corrected to CH56100 and some minor amendments made
Discovery: legislation and time limits: legislation - individuals - Section 29, TMA 1970
Fifth paragraph amended
Working the Enquiry: No Evidence of Taxable Source
Page re-formatted for accessibility
Enquiry Manual: recent changes
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Enquiry Manual: recent changes
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Introduction: types of enquiry: general
New seventh paragraph added
Introduction: types of enquiry: HMRC classification
New final paragraph added
Introduction: types of enquiry: random
Link amended
Page unredacted
Contract settlements: overcoming delay
Link to page EM1360 has been removed from end of 2nd bullet as the page is showing as archived from the manual
Examining Accounts: Records Examination - Planning: Work Programme
test bank link fixed
Discovery: issuing discovery assessments: authorisation required for ETL assessments
First paragraph under subheading 'Operational Instructions for Caseworkers' amended
2021
Discovery: issuing discovery assessments: making versus notifying
Second paragraph amended. And new third paragraph added
Page is missing from the GOV.UK website - page re-published so that it gets re-published onto the GOV.UK website
Discovery: overview of discovery
Guidance amended
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
Guidance amended
Discovery: making a discovery - whether there is a discovery: who makes it
Guidance amended
Guidance amended
Discovery: making a discovery - whether there is a discovery: was the information made available
Minor amendments
Discovery: making a discovery - whether there is a discovery: practice generally prevailing
Minor amendment
Minor amendments
Discovery: making a discovery - whether there is a discovery: presumption of continuity
Minor amendments
Discovery: provisions for partnerships, CTSA and SDLT: discovery for partnerships
Minor amendment
Discovery: provisions for partnerships, CTSA and SDLT: CTSA discovery determinations
Guidance amended
Guidance amended
New example 5 added
Discovery: issuing discovery assessments: onus of proof for ETL assessments
Guidance amended
Page title and guidance amended
Discovery: operational restrictions
Minor amendments
Working the enquiry: reviewing earlier years: outstanding returns: determination of tax:
Links to DMBM pages fixed
Opening the Enquiry: Information Request: Detail
Fourth paragraph amended
Discovery: issuing discovery assessments: making versus notifying
Guidance amended
Opening the Enquiry: Statute: Neutral Approach
First bullet point amended
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
WI334537 - amended the Northampton DMO to 'Debt Management Unit' as per request from Mash Patel
Penalties: Failure to Notify Chargeability: All Years
Amended under subheading 'Form of Notification'
Guidance amended throughout
New guidance at subheading 'Recovery of overpayment of tax' added
New page EM3266 added
Penalties: determination procedures: form 394 - other penalties
Guidance amended
Penalties: determination procedures: amendments
Guidance amended
Penalties: determination procedures: form 394
Guidance amended
Opening the Enquiry: Statute: CTSA Time Limits - Qualifying conditions to be a small group
Guidance amended under subheading 'Qualifying conditions'
Final sentence of the first paragraph under the subheading 'Example 1 - Pre-enquiry years' amended
Working the enquiry: meetings: preparing for the meeting - where to hold meetings
Link to HR62040 updated
Working the enquiry: meetings: tips for face to face meetings
Link to 'how to report a Health & Safety incident' updated
Discovery: provisions for partnerships, CTSA and SDLT: discovery for partnerships
Guidance amended under subheadings 'General' and 'Relationship between s29 discovery assessments and s30B discovery amendments'
Partnerships: Concluding Enquiries: Example
Guidance amended under subheading 'The Enquiry Opening'
Examining Accounts: False Invoices
Guidance extensively amended
Third paragraph amended under subheading 'When should I consider the use of a Deed?'
Final link updated
Opening the Enquiry: Statute: ITSA Time Limits
Text amended from 'recorded delivery' to 'tracked delivery'
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
Guidance amended under subheading 'Careless and Deliberate behaviour'
2020
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
Final paragraph amended
Concluding the Enquiry: Certificates of Full Disclosure: Nature of the Certificate
Guidance amended throughout
Concluding the Enquiry: SA Legislation: CTSA - Form of Closure Notice
Final paragraph amended
Contract Settlements: Letters of Offer: Detail - Duties Included
New sixth paragraph added
Penalties: formal assessments and determinations: means
First paragraph amended under subheading 'Direct tax cases'
Companies: Groups: Opening Enquiries on More than One Company
New second paragraph added
Companies: Groups: Opening Letters in Large Group Enquiries
Page archived - guidance no longer relevant
Page EM8115 archived
Working the Enquiry: Jeopardy Amendments: Introduction
Second to last paragraph amended
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
New second paragraph added under subheading 'Normal Time Limit'. And new final paragraph added under subheading 'Extended Time Limits'
Concluding the Enquiry: Calculation of Duty Lost: Years to be Included
Final paragraph amended
Opening the Enquiry: Statute: CTSA Time Limits - Examples
Amendment made to the second paragraph
Discovery: overview of discovery
Final paragraph amended
Concluding the Enquiry: SA Legislation: CTSA - Consequential Amendments to Returns for Other Periods
Second paragraph amended to make it clearer
Concluding the Enquiry: Voluntary Restitution
Final paragraph amended
Reports to Authorising Officers: General
Guidance amended throughout
Opening the Enquiry: communications: timing of issue of factsheets
Entries in the table added for CC/FS22, and DSC1 and DSC2
Penalties: Failure to Notify Chargeability: 1995/6 and SA Years
Guidance amended throughout
Contract Settlements: Letters of Offer: Delay in Acceptance
Guidance extensively amended
Guidance amended throughout
Penalties: Failure to Keep or Preserve Records: Approach
Guidance amended
Working the enquiry: reviewing earlier years: making discovery assessments
Link to EM3309 amended to EM3236
Discovery: legislation and time limits: meaning and HMRC’s interpretation of the legislation
Minor changes under the 'Extended Time Limits' subheading
First sentence under the 'Corporate discovery' subheading amended
Guidance on page redacted
Page title and guidance entirely re-written
Page title and guidance re-written
Discovery: issuing discovery assessments: contents
Section title amended and all pages have been entirely rewritten and retitled
Page title and guidance entirely re-written
Discovery: operational restrictions
Page title and guidance entirely re-written
Section title and page titles and guidance entirely re-written
Section EM7100 archived and replaced by the new EM3200 Discovery section
Companies: Rights and Obligations: Contents
Pages EM8040 and EM8045 archived and replaced by the new EM3200 Discovery section
Reopening Earlier Years: Discovery in SA Years: Conditions
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in SA Years: Statement of Practice 01/06
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in SA Years: Obvious Errors
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in SA Years: Examples where Discovery Assessments may be made
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in SA Years: SA Time Limits
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in SA Years: SA Time Limits for Deceased Persons
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in Pre-SA Years: Contents
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in Pre-SA Years: Outline
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in Pre-SA Years: Further Assessments
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in Pre-SA Years: Time Limits
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in Pre-SA Years: Assessment under Appeal
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery in Pre-SA Years: Conditions - Cenlon and Olin
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery - Meaning and Interpretation
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery - Unexplained Savings
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Discovery - Extending an Enquiry
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Tax Cases: Contents
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Tax Cases: Jonas v Bamford 51TC1
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Tax Cases: Rosette Franks (King Street) Limited v Dick 36TC100
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Tax Cases: Nicholson v Morris 51TC95
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Tax Cases: Bi-Flex Caribbean Ltd v The Board of Inland Revenue 63TC515
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Assessments: Review of Working Cases
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening earlier years: assessments: concealed sources
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening earlier years: assessments: authorisation required for ETL assessments
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Assessments: Purpose
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Assessments: Notification to Taxpayer
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Assessments: Onus of Proof for ETL assessments
Page archived - replaced by the guidance in the new EM3200 Discovery section
Reopening Earlier Years: Assessments: Contents
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Timing of Consequential Amendments
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Practical Approach
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Returns not Filed
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Discovery Investigations Unavoidable
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Amendments and Assessments
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Protective Amendments
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Appeals
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Year 1996/97
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Contents
Page archived - replaced by the guidance in the new EM3200 Discovery section
Partnerships: Discovery Provisions: Legislative Framework
Page archived - replaced by the guidance in the new EM3200 Discovery section
Companies: Rights and Obligations: Determination of Tax or Losses
Page archived - replaced by the guidance in the new EM3200 Discovery section
Companies: Rights and Obligations: Discovery Determinations - Examples
Page archived - replaced by the guidance in the new EM3200 Discovery section
Introduction: types of enquiry: general
Guidance amended throughout
Introduction: types of enquiry: HMRC classification
Guidance and title of page amended
Working the Enquiry: extending the scope of the enquiry
Guidance and title of page amended
Working the enquiry: general payments on account: introduction
Guidance amended throughout
Working the enquiry: general payments on account: reallocating and repaying
Guidance amended throughout. And page title amended
Working the enquiry: general payments on account: procedures
Guidance amended throughout
Working the enquiry: general payments on account: how to process a payment on account
Guidance amended throughout
Working the enquiry: general payments on account: fraudulent, dishonest or deliberate behaviour
Guidance amended throughout
Working the enquiry: general payments on account: contents
New page added - EM1941
Working the enquiry: partial closure notices: introduction
Guidance amended throughout
Guidance amended throughout. And page title amended
Guidance amended throughout. And page title amended
Working the enquiry: partial closure notices: partners and partnerships
Guidance amended throughout. And page title amended
Working the enquiry: partial closure notices: taxpayer amendments
Guidance amended throughout. And page title amended
Working the enquiry: partial closure notices: completing issues where there are no tax consequences
Guidance amended throughout. And page title amended
Working the enquiry: partial closure notices: contents
New pages added - EM2166, EM2167, EM2168 and EM2169
Concluding the Enquiry: SA Legislation: Contents
New page added - EM3831A
Concluding an Enquiry: SA Legislation: When is an SA Enquiry Legally Completed and Amendments Valid
Guidance in the final two paragraphs removed
Concluding the Enquiry: Non-Contract Settlements: Allocating general payments on account
Guidance amended throughout. And page title amended
2019
Working the Enquiry: Closure Applications: Consequences of Tribunal Decision
Guidance amended throughout
Concluding the Enquiry: SA Legislation: Notice to reflect all matters to which an enquiry relates
Second paragraph amended
Concluding the Enquiry: SA Legislation: Elements of partial and final SA Closure Notices
Second bulleted paragraph amended
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
Guidance amended under subheading '1. Most cases - a Debt Management matter'
Examining Accounts: Information about Other Taxpayers
Guidance amended throughout
Reopening earlier years: assessments: authorisation required for ETL assessments
New final paragraph added
Contract Settlements: Letters of Offer: Detail - Interest, Penalties and Surcharge
Guidance extensively amended
Reports to Authorising Officers: General
Guidance amended throughout
Opening the Enquiry: Information Request: Outline
The guidance in the third paragraph has been amended
Guidance under the subheading '2. Action for the certifying officer' amended
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Procedures When Repayment Due
Guidance amended throughout
Penalties: Culpability - Defences: Failure to Make a Return - Unacceptable Reasons
Guidance amended throughout
Companies: Employer Compliance
Third from last paragraph amended
Close Companies: Directors: Private Expenses
Third paragraph, final sentence amended
Opening the Enquiry: Statute: ITSA Filing Dates for Individuals, Trustees and Partnerships
Amended throughout and to also include guidance on voluntary returns
Opening the Enquiry: Statute: ITSA Time Limits
Amended to include guidance on voluntary returns
Opening the Enquiry: Statute: ITSA Time Limits - Examples
Amended to include guidance on voluntary returns
Opening the Enquiry: Statute: ITSA Time Limits - Return Issued after 31 October
Amended to include guidance on voluntary returns
Opening the Enquiry: Statute: CTSA Time Limits
Amended to include guidance on voluntary returns
Opening the Enquiry: Statute: CTSA Time Limits - Examples
Amended throughout and to also include guidance on voluntary returns
Opening the Enquiry: Statute: Amendments - Examples of Time Limits
Amended throughout
Penalties: Failure to Make a Return: All Years: Unsolicited Returns
Amended to include guidance on voluntary returns
Penalties: Incorrect Returns, Accounts etc: Approach
Fifth and the final paragraph amended
Partnerships: Nominated, Representative or Reporting Partner: General
Amended throughout and to also include guidance on voluntary returns
Companies: Rights and Obligations: Delivering a Return of CT Profits
Amended to include guidance on voluntary returns
Companies: Rights and Obligations: Penalties for Late Delivery of a CT Return
Amended to include guidance on voluntary returns
Companies: Rights and Obligations: Amending a Return
Amended throughout
Partnerships: Nominated, Representative or Reporting Partner: No Nomination
Section page title amended
Partnerships: Nominated, Representative or Reporting Partner: Individual Partner - Share of Profits
Section page title amended
Partnerships: Nominated, Representative or Reporting Partner: Appeals
Section page title amended
Partnerships: Nominated, Representative or Reporting Partner: Contents
Section page title amended
Penalties: Time Limits: Deceased Persons
Both links in the first paragraph amended
Penalties: Incorrect Returns, Accounts etc: Approach
Second to last paragraph amended
Contract settlements: acceptance: SAFE - general
Guidance amended in the second paragraph, sixth paragraph (including two new bullet points) and last paragraph where a new third bullet point has been added
Contract settlements: acceptance: SAFE - company offers & S455 liabilities
Final paragraph amended
Contract settlements: acceptance: SAFE - handling general payments on account
Guidance amended under the 'Locking payments' and 'Unlocking payments' subheadings
Contract settlements: acceptance: SAFE - amending a charge
Guidance amended in the fourth, fifth and final paragraphs
Working the enquiry: meetings: general
Page entirely re-written and title amended
Working the enquiry: meetings: preparing for the meeting - attendance at the meeting
Page entirely re-written and title amended
Page entirely re-written and title amended
Working the enquiry: meetings: preparing for the meeting - planning for meetings
Page entirely re-written and title amended
Page entirely re-written and title amended
Working the enquiry: meetings: preparing for the meeting - where to hold meetings
Page entirely re-written and title amended
Working the enquiry: meetings: the correct approach to meetings
Page entirely re-written and title amended
Working the enquiry: meetings: how to bring a meeting to a close
Page entirely re-written and title amended
Working the enquiry: meetings: settlement meetings
Page entirely re-written and title amended
Working the enquiry: meetings: tips for face to face meetings
Page entirely re-written and title amended
Contract settlements: contents
Page EM6375 and Contents page EM6380, and all the pages within the EM6380 section, archived following the entire re-write of the EM1820 - Meetings section
Contents page EM1870, and the pages within that section, archived following the entire re-write of the EM1820 - Meetings section
Working the enquiry: meetings: contents
All the pages within this section have been archived and replaced by new pages following the entire re-write of this section
Working the Enquiry: Meetings: General
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Agendas or Request for Questions in Advance
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Presence of an Agent
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Conduct at a Private Residence
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Notes of Meeting
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Agreement of Notes with Taxpayer
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Testing Explanations - Non-Taxable Sources
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Testing Explanations - Trader or Director
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Testing Explanations - Use of Evidence Held
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Construction Industry Scheme Abuse
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Visits to Third Parties
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the enquiry: meetings: spouses, civil partners and domestic partners
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the enquiry: meetings: spouses and partners confidentiality
Page archived - the EM1820 - Meetings section has been entirely re-written
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings: Overcoming Objections to Attending Meetings
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Meetings - Agent Only
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meetings: Contents
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meetings: Preparation for Full Business Reviews
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meeting: Approach
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meetings: No Agent Acting
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meetings: No Admissions
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meetings: Evaluation of Information Provided
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Human Intelligence (HumInt) Sources
Page archived - the EM1820 - Meetings section has been entirely re-written
Working the Enquiry: Opening Meetings: Conclusion
Page archived - the EM1820 - Meetings section has been entirely re-written
Contract settlements: no settlement meeting
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Contract Settlements: Settlement Meeting: Contents
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Contract Settlements: Settlement Meeting: General
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Contract Settlements: Settlement Meeting: Establishing Culpability
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Contract Settlements: Settlement Meeting: Culpability Disputed
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Contract Settlements: Settlement Meeting: Offer Made
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Contract Settlements: Settlement Meeting: Future Conduct
Page archived - this guidance is no longer relevant following the entire re-write of the EM1820 - Meetings section
Penalties: Failure to Notify Chargeability: 1995/6 and SA Years
The text in the two bullet points after the second paragraph have been amended
Contract Settlements: Interest: Basis of Calculation
Fourth paragraph amended regarding how to calculate interest
2018
Opening the Enquiry: Discovery Investigation: Opening Letter
New final paragraph added
Human Rights Act 1998 and Enquiries
Guidance amended - this section from pages EM1351 to EM1395 has now been archived because the guidance can be found in the Compliance Handbook
Pages EM1807, EM1808 and EM1809 removed and their contents amalgomated into this page, EM1806
Working the Enquiry: Taxpayer Amendments
Amended due to partial closure notice legislation
Working the Enquiry: Joint applications to the tribunal during an enquiry
Amended due to partial closure notice legislation
Working the Enquiry: Jeopardy Amendments: Appeals
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: Statute
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: General Approach
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: Following Opening Letter and Request for Information
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: All Information Received Examined
Amended due to partial closure notice legislation
Information and Inspection Powers
Guidance amended - replaces guidance that was formerly in pages EM2200 to EM2450
Reopening Earlier Years: Discovery in SA Years: Examples where Discovery Assessments may be made
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: Elements of CTSA Closure Notices
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Form of Closure Notice
Final paragraph amended where is states 'steps 14 to 16' to 'steps 18 to 20'
Concluding the Enquiry: Class 4 NIC
Guidance extensively re-written
Concluding the Enquiry: Non Contract Settlements: Introduction
Link to EM1020 removed
Two new links added (SAM60020+ and COM82020+) and new final sentence added to the last paragraph
Guidance extensively re-written to take acccount of Settlement by Deed
Contract Settlements: Penalties: Abatement - Extra Abatement for Disclosure
Guidance amended due to the introduction of the 10% penalty restriction
Contract settlements: acceptance: authorisation levels - WMBC Mid-Sized Businesses
Guidance extensively amended
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Procedures When Repayment Due
Guidance amended
Partnerships: Concluding Enquiries: Consequential Amendments
Amended throughout
Close Companies: Settlement: Employment Income Route: Regulation 72 Direction
Major amendments made
Link to CH282075 amended to CH279600
Contract settlements: acceptance: SAFE - handling general payments on account
First two bullet points and final sentence amended in the 'Unlocking payments' part
Reopening Earlier Years: Assessments: Onus of Proof for ETL assessments
Guidance amended throughout
Working the Enquiry: No Evidence of Taxable Source
Guidance amended within the second box of the 'Action' column in the table
Introduction: types of enquiry: general
Links amended - CH402150+ amended to CH290000+ and CH402170 amended to CH290100
Introduction: types of enquiry: HMRC classification
Links amended - CH402150+ amended to CH290000+, CH402170 amended to CH290100 and CH402180 amended to CH290200
Working the enquiry: general payments on account: fraudulent, dishonest or deliberate behaviour
Link amended - CH402150 amended to CH290000
Opening the Enquiry: CTSA Time Limits - The group anniversary target
Second paragraph amended under the 'Companies in a group that is not small' subheading
Reopening earlier years: assessments: authorisation required for ETL assessments
'PDAC' replaced by 'NPPS'
Penalties: formal assessments and determinations: submissions to the authorising officer
'PDAC' replaced by 'NPPS'
'PDAC' replaced by 'NPPS'. And form 'NPPS100' changed to 'NPPS1'
Penalties: formal assessments and determinations: offences
'PDAC' replaced by 'NPPS'
Penalties: formal assessments and determinations: amounts
'PDAC' replaced by 'NPPS'
Penalties: formal assessments and determinations: tax related penalties
'PDAC' replaced by 'NPPS'
Penalties: formal assessments and determinations: 'in-built' penalty
'PDAC' replaced by 'NPPS'
Penalties: formal assessments and determinations: means
'PDAC' replaced by 'NPPS'
Contract settlements: overcoming delay
Final paragraph amended
Working the enquiry: general payments on account: procedures
Amendments made to the first and third bullet points to make the guidance clearer
Contract settlements: expected offer: instalments - arrangements
Amendments made to the subheading and text under 'Instalment period exceeding 3 years' from '2 years' to '3 years'
Interest: Bankruptcy and Liquidation
Guidance page completely re-written
Reopening Earlier Years: Assessments: Notification to Taxpayer
The first bullet point amended to include a second sentence
Information Powers: TMA70/S20: Accountant's Working Papers: Formal Procedures
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: Specimen Letter for Linking Documents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: Specimen Letter Examples
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: Inaccuracies
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Legal Professional Privilege
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Definitions: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Definitions: Documents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Definitions: Documents in his Possession or Power
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Definitions: Documents Relating to a Tax Appeal
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Definitions: Particulars
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Definitions: Personal Records or Journalistic Material
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Tax Cases: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Tax Cases: Johnson v Blackpool Commissioners and CIR, 70 TC 1
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Tax Cases: R v CIR ex parte Archon Shipping Corporation and Others, 71 TC 203
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Tax Cases: R v CIR ex parte Davis Frankel and Mead TCR4/01 73 TC 185
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Tax Cases: Kempton v Special Commissioners and C.I.R. 66 TC 249
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Notices - Example 1
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Notices - Example 2
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Paragraph 27 Notices
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A and FA98/SCH18/PARA 27: Private Accounts - Relevant Factors
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Appeals
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Professionals
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Accountants ‘Link Papers’
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Regulation 10 (SI 1994 nos. 1811/2)
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Professionals: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Professionals: TMA70/S19A and FA98/SCH18/PARA 27 - General
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Professionals: TMA70/S19A and FA98/SCH18/PARA 27 - Medical Records
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Professionals: Legal Professional Privilege (LPP)
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Computerised Records: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Computerised Records: Introduction
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Computerised Records: Practical Approach
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Computerised Records: Records Received Beyond Those Requested
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Bank Mandates: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information powers: bank mandates: introduction
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Bank Mandates: Specimen Form of Authority
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information powers: bank mandates: initial approach to bank
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Bank Mandates: Specimen Letter to Bank Managers
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Particular Banks
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Bank Mandates: Visit to Branch
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Outline
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Statistics
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: HMRC Commissioners’ Notices
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Head Office Powers
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Checklist for S20(1) Notices
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: What can you Ask For
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Authorised Officers
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Authorisation
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Opportunity for the Taxpayer to Provide Information
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Is a Formal Notice Required?
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Preparatory Work before Seeking Consent from a Commissioner
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Presentation to the Commissioner
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Written Summary to Taxpayer
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Compliance with the Notice
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Offer to Inspect Documents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Non-Compliance with a Notice
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Checklist for Section 20(3) Notices
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Documents from Persons Other than the Taxpayer
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Time Limits for Third Party Notices
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information powers: TMA70/S20: persons on whom section 20(3) notices can be served
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Communications Service Providers
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information powers: TMA70/S20: information from spouses, civil partners or domestic partners
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Opportunity for the Third Party to Supply Information
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Copy of Notice and Written Summary to Taxpayer
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Non-Compliance with a Section 20(3) Notice
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Checklist for Section 20(3) Notices to Banks
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Application of Section 20(3) to Clearing Banks
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information powers: TMA70/S20: section 20(3) alternatives
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Documents from Banks
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Serving Informal Notices
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Informal Notices to Banks
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Is a Formal Notice Required
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Are Documents Confidential to the Bank Essential?
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Compliance with Notices by Banks
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Falsification or Destruction of Documents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: Introduction
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: Definitions
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S20: Accountant's Working Papers: HMRC Approach
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers before 1 April 2009
The entire EMAPP3 section (pages EM10000 to EM10214) has been archived because the guidance is now out of date
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Manual and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Introduction
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Contents
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Checklist
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Who Can Issue a Notice
Page archived - guidance now out of date and replaced by the guidance in section CH20000 of the Compliance Handbook and, for guidance on information powers before 1 April 2009, EM2200
Information Powers: Introduction
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: SA & CTSA Enquiry powers: Contents
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: TMA70/S20: Contents
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: SA & CTSA Enquiry powers: Appeals
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Information Powers: SA & CTSA Enquiry powers: Appeals to the Tribunal
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Information Powers: SA & CTSA Enquiry powers: Complying with the notice
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Information Powers: SA & CTSA Enquiry powers: Produce documents
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Information Powers: SA & CTSA Enquiry powers: Failure to comply with a notice
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: TMA70/S20: Checklist for S20(1) Notices
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Information Powers: TMA70/S20: Compliance with the Notice
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Information Powers: TMA70/S20: Offer to Inspect Documents
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Information Powers: TMA70/S20: Non-Compliance with a Notice
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: TMA70/S20: Checklist for Section 20(3) Notices
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Information Powers: TMA70/S20: Non-Compliance with a Section 20(3) Notice
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: TMA70/S20: Compliance with Notices by Banks
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: TMA70/S20: Falsification or Destruction of Documents
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Information Powers: TMA70/S20: Inaccuracies in accountant's working papers
Page archived - guidance is now out of date and as been replaced by the guidance on page EM2200
Working the enquiry: general payments on account: how to process a payment on account
Second bullet point under subheading 'Payment by cheque' amended
Human Rights Act 1998 (HRA): How does the Human Rights Act 1998 affect HMRC
Page archived - guidance already included in the Compliance Handbook
Human Rights Act 1998 (HRA): Article 8: Impact on HMRC
Page archived - guidance already included in the Compliance Handbook
Human Rights Act 1998 (HRA): Article 8: Activity must be Proportionate
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Human Rights Act 1998 (HRA): Article 8: Information gathering
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Human Rights Act 1998 (HRA): Article 6: Background
Page archived - guidance already included in the Compliance Handbook
Human Rights Act 1998 (HRA): Article 6: HMRC penalties
Page archived - guidance already included in the Compliance Handbook
Human Rights Act 1998 (HRA): Article 6: FA2007 and FA2008 penalties
Page archived - guidance already included in the Compliance Handbook
Human Rights Act 1998 (HRA): Article 6: What to do when you identify a potential offence
Page archived - guidance already included in the Compliance Handbook
Human Rights Act 1998 (HRA): Article 6: What you must do when a penalty may be due
Page archived - guidance already included in the Compliance Handbook
Human Rights Act: Article 6: How to tell the person about penalties and their rights
Page archived - guidance already included in the Compliance Handbook
Human Rights Act: Article 6: Culpability
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Human Rights Act: Article 6: Message to convey
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Human Rights Act: Article 6: Delay
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Human Rights Act: Article 6: King v UK
Page archived - guidance already included in the Compliance Handbook
Human Rights Act: Article 6: Taxpayer refuses to co-operate
Page archived - guidance already included in the Compliance Handbook
Human Rights Act: Article 6: Deceased Taxpayers
Page archived - guidance already included in the Compliance Handbook
Opening the Enquiry: Information Request: Outline
Amended to include guidance on what to do when you have already opened an enquiry
Contract Settlements: Penalties: Abatement - Factors
Guidance amended due to the introduction of the 10% penalty restriction
Contract Settlements: Penalties: Abatement - Disclosure
Guidance amended due to the introduction of the 10% penalty restriction
Contract Settlements: Penalties: Abatement - Failure to Notify Chargeability
Guidance amended due to the introduction of the 10% penalty restriction
Contract Settlements: Penalties: Abatement - Seriousness
Guidance amended due to the introduction of the 10% penalty restriction
Contract settlements: acceptance: SAFE - general
Second bullet point in the seventh paragraph has been amended
Contract settlements: acceptance: SAFE - lump sum offers with more than 30 days to pay
Date in the second to last bullet point on the page amended from 13/02/08 to 13/01/08
Opening the Enquiry: Statute: CTSA Time Limits
Page amended to remove the text and link to page EM1521
Opening the Enquiry: Statute: Amendments - Examples of Time Limits
Example 3 deleted as no longer required
Working the Enquiry: RIPA: Regulation of Investigatory Powers Act 2000
Page archived - contents now amalgamated into page EM1806
Working the Enquiry: RIPA: Acquisition of Communications Data - RIPA Part I Chapter II section 21
Page archived - contents now amalgamated into page EM1806
Working the Enquiry: RIPA: Directed Surveillance - RIPA Part II
Page archived - contents now amalgamated into page EM1806
Contract settlements: acceptance: SAFE - general
Guidance amended
Contract settlements: acceptance: SAFE - instalment offers
Guidance amended
Contract settlements: acceptance: SAFE - lump sum offers with more than 30 days to pay
Guidance amended
Interest: Bankruptcy and Liquidation
Warning message added to indicate the guidance on the page is incorrect and is being re-written
2017
Contract settlements: contents
New page added - EM6001a
Contract Settlements: Interest: Certificates of Tax Deposit - General
Guidance extensively amended
Contract Settlements: Interest: Certificates of Tax Deposit - Action
Guidance extensively amended
Contract Settlements: Interest: Certificates of Tax Deposit - Example
Amendments made to the two paragraphs after the first table
Opening the Enquiry: Statute: Amendments
Amended due to partial closure notice legislation
New section added - 'Partial closure notices'
Working the Enquiry: Jeopardy Amendments: Conditions
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: Administration
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: Repeated Applications
Amended due to partial closure notice legislation
Working the Enquiry: Closure Applications: Consequences of Tribunal Decision
Amended due to partial closure notice legislation
Reopening Earlier Years: Discovery in SA Years: Conditions
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: Introduction
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: Elements of partial and final SA Closure Notices
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: Notice to reflect all matters to which an enquiry relates
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: What does not constitute a Closure Notice
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: Figures used in Closure Notice
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: Timing of Final Closure Notice - General
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: Timing of Final Closure Notice - No Co-operation
Amended due to partial closure notice legislation
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: Examples of the Amount of Tax on SA Closure Notices
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: When is an SA Enquiry Legally Completed and Amendments Valid
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: SA Closure Notice Returned
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: SA Final Closure Notice - No Amendment Necessary
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: SA Closure Notice - Standard Form
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: Final SA Closure Notice - Claim/Election not in Return
Amended due to partial closure notice legislation
Amended due to partial closure notice legislation
Concluding an Enquiry: SA Legislation: Appeals against Jeopardy or Closure Notices
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: Further Information
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Form of Closure Notice
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Manual Closure Notice
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Amounts to be Included in Closure Notices
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Consequential Amendments to Returns for Other Periods
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Return for the Wrong Period
Amended due to partial closure notice legislation
Concluding the Enquiry: SA Legislation: CTSA - Example of Return for the Wrong Period
Amended due to partial closure notice legislation
Amended due to partial closure notice legislation
Amended due to partial closure notice legislation
Partnerships: Opening an Enquiry: Effect on Partners' Individual Returns
Amended due to partial closure notice legislation
Partnerships: Closure Application
Amended due to partial closure notice legislation
Partnerships: Jeopardy Amendments - Completion Applications and Appeals
Amended due to partial closure notice legislation
Partnerships: Discovery Provisions: Discovery Investigations Unavoidable
Amended due to partial closure notice legislation
Partnerships: Concluding Enquiries: Legislative Framework
Amended due to partial closure notice legislation
Partnerships: How to Conclude an Enquiry - Examples
Amended due to partial closure notice legislation
Partnerships: Concluding Enquiries: Form of Closure Notice
Amended due to partial closure notice legislation
Partnerships: Concluding Enquiries: Consequential Amendments
Amended due to partial closure notice legislation
Partnerships: Concluding Enquiries: Partners' Returns
Amended due to partial closure notice legislation
Partnerships: Concluding Enquiries: Example
Amended due to partial closure notice legislation
Penalties: Culpability - Defences: Reasonable Excuse -Introduction
Guidance updated to correct HMRC's view of reasonable excuse
Introduction: Self Assessment Tax System: Outline
New fourth paragraph added under the 'Notify Chargeability' part regrding simple assessment
Introduction: types of enquiry: general
New second paragraph added regarding simple assessments
Contract settlements: acceptance: authorisation levels
Amendments made throughout the page
Contract settlements: acceptance: authorisation levels - WMBC Mid-Sized Businesses
Guidance entirely re-written
Guidance entirely re-written
Contract settlements: acceptance - letter of acceptance
Guidance considerably added to
Page title amended and minor amendments to the guidance
Partnerships: Contract Settlements
The guidance on pages EM7410 and EM7411 have been merged into this one page and page EM7411 has been archived
Partnerships: Contract Settlements - SA Years
Page archived - guidance merged with the guidance on page EM7410
Page EM7411 archived and removed from this contents page
Opening the Enquiry: Statute: ITSA Time Limits
Minor amendment to the third paragraph under the 'Amendments' subheading to make it clearer
Opening the Enquiry: Statute: ITSA Time Limits - Examples
Second date changed from '01/05/03' to '30/04/03' in Example 3
Concluding the Enquiry: Voluntary Restitution
Final bullet point in the first paragraph amended
Discovery: operational restrictions
Guidance amended
Close Companies: Discovery Assessments or Jeopardy Amendments on the Company and its Directors
Guidance substantially amended
Information Powers: Particular Banks
Address to send the Barclays Bank plc / Woolwich plc mandate has been amended
Working the Enquiry: Jeopardy Amendments: Introduction
Guidance extensively amended
Working the Enquiry: Jeopardy Amendments: Conditions
First paragraph amended and new final paragraph
Working the enquiry: jeopardy amendments: when to make
Guidance extensively re-written
Working the Enquiry: Jeopardy Amendments: The Notice
Guidance extensively re-written
Working the Enquiry: Jeopardy Amendments: Appeals
Guidance extensively re-written
Information Powers: TMA70/S20: Application of Section 20(3) to Clearing Banks
Guidance amended
Information Powers before 1 April 2009
Second paragraph amended
Opening the Enquiry: Statute: ITSA Time Limits
Additional guidance under the 'Receipt of Notice' part
Working the enquiry: reviewing earlier years: limits
NTL and ETL acronyms defined
Working the enquiry: reviewing earlier years: limits
New first paragraph added immediately before the 'Up to £1,000' part of the guidance
Working the enquiry: reviewing earlier years: introduction
New final paragraph added
A new part 'Outstanding tax returns' added
Reopening Earlier Years: Assessments: Notification to Taxpayer
New second paragraph added under the 'Explanation letter' part regarding which legislation the assessment is being issued under
Reopening Earlier Years: Assessments: Notification to Taxpayer
Fixed link to SAM20061
Link to the "Complaints and putting things right" factsheet created
Working the Enquiry: Meetings: General
Guidance extensively amended
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Adjusting Figures
Guidance substantially amended
Partnerships: Discovery Provisions: Discovery Investigations Unavoidable
Page title amended from 'Discovery Enquiries Unavoidable' to 'Discovery Investigations Unavoidable'
The guidance regarding 'SAFE printout' has been removed from the '1. Local Compliance caseworker compiles settlement papers' part
Contract settlements: acceptance: SAFE - handling general payments on account
Two new bullet points added after the first paragraph under the 'Unlocking payments' part
Contract Settlements: Letters of Offer: Detail - Duties Included
Major amendments to page
The last bullet point within the 'Documents to be listed or placed in a settlement folder:' paragraph amended to remove the words '...by an HO or above'
Close Companies: Settlement: Employment Income Route: Introduction
Major amendments to page
Close Companies: Settlement: Employment Income Route: Assessment procedure
Major amendments to page
Penalties: formal assessments and determinations: offences
Fourth bullet point amended to include link to page EM5001
2016
Contract settlements: acceptance: SAFE - general
The term 'PID' replaced by 'Unique Case Identifier' where appropriate
Contract settlements: acceptance - letter of acceptance
Last five sentences on the page have been amended
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
Second bullet point amended to remove the words '...or Centralised SAFE team...'
Human Rights Act: Article 6: Culpability
Link to EM0303 removed
Opening the Enquiry: Communications: Factsheets and Leaflets
Link to EM0303 removed
Working the enquiry: meetings: general
Link to EM0303 removed
Link to EM0303 removed
Working the Enquiry: Opening Meetings: Evaluation of Information Provided
Link to EM0303 removed
Working the Enquiry: Opening Meetings: Conclusion
Link to EM0303 removed
Information Powers: TMA70/S20: Inaccuracies in accountant's working papers
Link to EM0303 removed
Examining Accounts: Computer Generated Records: Handling of Disks, Tapes etc
Link to EM0303 removed
Examining Accounts: Records Examination - Planning: Importance
Link to EM0303 removed
Link to EM0303 removed
Penalties: Assisting and Inducing Incorrect Returns, Accounts etc
Link to EM0303 removed
Penalties: culpability: establishing culpability
Link to EM0303 remove
Penalties: culpability: aspect enquiries
Link to EM0303 removed
Contract Settlements: Penalties: Abatement - Seriousness
Link to EM0303 removed
Working the enquiry: Consider your enquiry’s impact on tax credits and child benefit
Amendments made throughout the page to include reference to child benefit and benefits
Concluding the enquiry: Tax Credits: Reporting your findings to Benefits and Credits
Page entirely amended
Contract settlements: acceptance: SAFE - general
Link to EM1020 removed
Contract settlements: acceptance: SAFE - company offers & S455 liabilities
Link to EM1020 removed
Contract settlements: acceptance: SAFE - handling general payments on account
Link to EM1020 removed
Contract settlements: acceptance: SAFE - amending a charge
Link to EM1020 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Calculation Of Relief
Link to EM1020 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Procedures When Repayment Due
Link to EM1020 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
Link to EM1020 removed
Recalculating Profits: VAT: Liaison
Link to EM0901 removed
Opening the Enquiry: statute: single enquiry - case owner
Links to EM0320 and EM0901 removed
Companies: Enquiries into Directors and Participators: Directors’ Returns and Concealed Income
Link to EM0860 removed
Reopening Earlier Years: Discovery in SA Years: SA Time Limits for Deceased Persons
Link to EM0755 removed
Working the Enquiry: general approach
Link to EM0400 and EM0303 removed
Information Powers: TMA70/S20: Accountant's Working Papers: Formal Procedures
Links to EM0400 and EM0320 removed
Penalties: culpability: fraud and fraudulent conduct
Links to EM0361 and EM0303 removed
Concluding the Enquiry: Non-Contract Settlements: Completion of Form MS134
Link to EM1020 removed
Concluding the Enquiry: Non-Contract Settlements: Allocating general payments on account
Link to EM1020 removed
Penalties: determination procedures: collection
Link to EM1020 removed
Link to EM1020 removed
Contract Settlements: Interest: Certificates of Tax Deposit - Action
Link to EM1020 removed
Contract settlements: expected offer: means - review
Link to EM1020 removed
Contract settlements: expected offer: means - realisation of assets and loans
Link to EM1020 removed
Contract settlements: expected offer: means - bankruptcy
Link to EM1020 removed
Contract settlements: expected offer: means - legal charges
Link to EM1020 removed
Contract settlements: expected offer: means - no capital and little income
Link to EM1020 removed
Contract settlements: expected offer: means - some capital and little income
Link to EM1020 removed
Contract settlements: expected offer: means - some capital and uncertain income
Link to EM1020 removed
Contract Settlements: Letters of Offer: Detail - Amounts paid and set off
Link to EM1020 removed
Working the enquiry: general payments on account: reallocating and repaying
Link to EM1020 removed
Working the enquiry: general payments on account: how to process a payment on account
Link to EM1020 removed
Working the enquiry: jeopardy amendments: when to make
Link to EM1020 removed
Concluding the Enquiry: Non-Contract Settlements: Notifying Debt Management and Banking (DMB)
Link to EM1020 removed
Page archived - no longer relevant
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Determine who can support the enquiry: Specialist Personal Tax: Shares & Assets Valuation: contents
Page archived - no longer relevant
Determine who can support the enquiry: Specialist Personal Tax: the role of the High Net Worth Unit
Page archived - no longer relevant
Determine who can support the enquiry: Specialist Personal Tax: contents
Page archived - no longer relevant
Determine who can support the enquiry: CT and VAT: The Role of CT and VAT
Page archived - no longer relevant
Determine who can support the enquiry: CT and VAT: Specialist International / Finance
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Page archived - no longer relevant
Determine who can support the enquiry: CT and VAT: The Role Of The Underlying Tax Group
Page archived - no longer relevant
Determine who can support the enquiry: CT and VAT: Contents
Page archived - no longer relevant
Determine who can support the enquiry: Stamp Duty Land Tax: The Role Of Stamp Duty Land Tax
Page archived - no longer relevant
Determine who can support the enquiry: Debt Management and Banking: debt management
Page archived - no longer relevant
Determine who can support the enquiry: Debt Management and Banking: DMB contacts
Page archived - no longer relevant
Determine who can support the enquiry: Debt Management and Banking: contents
Page archived - no longer relevant
Determine who can support the enquiry: Valuation Office Agency Advice: Valuation Office Agency
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Page archived - no longer relevant
Determine who can support the enquiry: Valuation Office Agency Advice: Valuation Enquiries
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Determine who can support the enquiry: Valuation Office Agency Advice: Contents
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Determine who can support the enquiry: contents
Page archived - no longer relevant
Determine who can support the enquiry: who can give you support
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Determine who can support the enquiry: Evasion Referral Teams
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Determine who can support the enquiry: co-ordination between offices
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Determine who can support the enquiry: Central Policy Tax Administration Advice
Page archived - no longer relevant
Determine who can support the enquiry: where to go for support: contents
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Determine who can support the enquiry: Specialist Investigations: What Specialist Investigations do
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Determine who can support the enquiry: Specialist Investigations: SI credit for cases
Page archived - no longer relevant
Determine who can support the enquiry: Specialist Investigations: SI Service Level Agreements
Page archived - no longer relevant
Determine who can support the enquiry: Specialist Investigations: Insolvency interventions
Page archived - no longer relevant
Determine who can support the enquiry: Specialist Investigations: Offshore Coordination Unit
Page archived - no longer relevant
Determine who can support the enquiry: Specialist Investigations: contents
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Determine who can support the enquiry: Avoidance Schemes: Spotting Avoidance Schemes
Page archived - no longer relevant
Determine who can support the enquiry: Avoidance Schemes: Handling Enquiries into Avoidance Schemes
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Determine who can support the enquiry: Avoidance Schemes: Bespoke Avoidance Schemes
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Determine who can support the enquiry: Avoidance Schemes: Contents
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Determine who can support the enquiry: Risk And Intelligence: Business Information Unit
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Determine who can support the enquiry: Risk And Intelligence: Contents
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Determine who can support the enquiry: Criminal Investigations: Contents
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Determine who can support the enquiry: Specialist Personal Tax: their role
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Determine who can support the enquiry: Specialist Personal Tax: double taxation claims: contents
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Determine who can support the enquiry: Specialist Personal Tax: Personal Tax International: contents
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Determine who can support the enquiry: Specialist Personal Tax: Savings And Audit: audit
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Determine who can support the enquiry: Specialist Personal Tax: Savings And Audit: contents
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Determine who can support the enquiry: Specialist Personal Tax: Inheritance Tax: contents
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Determine who can support the enquiry: Specialist Personal Tax: Pension Schemes Services: contents
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Determine who can support the enquiry: Specialist Personal Tax: Trusts: trusts introduction
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Determine who can support the enquiry: Specialist Personal Tax: Trusts: contents
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Determine who can support the enquiry: Specialist Personal Tax: Charities: contents
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Determine who can support the enquiry: Specialist Personal Tax: Capital Gains: contents
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Working the Enquiry: Meetings: Notes of Meeting
COG11610 link in first paragraph amended to CH203510 due to the guidance being moved from the Compliance Operational Guidance to the Compliance Handbook
Penalties: formal determinations: cost-effectiveness
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Concluding the Enquiry: SA Legislation: Elements of partial and final SA Closure Notices
Final sentence regarding approval of closure notices removed
Contract Settlements: Penalties: Abatement - Disclosure
Update due to changes to offshore matters
Contract Settlements: Penalties: Abatement - Extra Abatement for Disclosure
Update due to changes to offshore matters
Contract Settlements: Penalties: Abatement - Seriousness
Update due to changes to offshore matters
Opening the Enquiry: Information Request: Detail
First paragraph re-instated
SA Surcharge: Appeals - Reasonable Excuse
The definition of a reasonable excuse has been amended
Examining Accounts: Business Ratios: Debtors to Sales
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Examining Accounts: Business Ratios: Creditors to Purchases
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Examining Accounts: Business Ratios: Creditors to Stock
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Examining Accounts: Business Ratios: Stock and Work in Progress - Low Stocks or Undervaluation
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Examining Accounts: Business Ratios: Wages to Turnover
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Examining Accounts: Business Ratios: Liquidity and Loans
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Examining Accounts: Business Ratios: Growth in Assets
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Examining Accounts: Business Ratios: Return on Capital
Minor reformatting
Recalculating Profits: Business Models: Gross Profit Rate Model - Example
Tables reformatted
Examining Accounts: Business Ratios: Net Profitability to Turnover
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Recalculating Profits: Private Side - Capital Statements: Which Date to Use
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Recalculating Profits: Personal and Private Expenditure: Cost of Living Scaling Back
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Recalculating Profits: Private Expenditure: Cheque Drawings
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Examining Accounts: Record Examination - Tests to Apply: Work done by the Accountant
Second paragraph regarding further background notes removed
Contract settlements: expected offer
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