IHTM29000 - Enquiry procedures and yield: contents
| Enquiry procedures |
| Enquiries |
| Enquiry plans |
| Yield |
| Interest yield |
| Recording yield |
| Enquiry Reporting System (ERS) |
| Calculating yield |
| Governance |
Enquiry procedures
| IHTM29001 | Enquiry procedures: Summary |
Enquiries
| IHTM29011 | Summary |
| IHTM29012 | What constitutes an enquiry? |
| IHTM29013 | What does not constitute an enquiry? |
| IHTM29014 | Referrals to specialists |
| IHTM29021 | Types of enquiry |
| IHTM29022 | Full enquiries |
| IHTM29023 | Other enquiries |
| IHTM29024 | Changing enquiry types |
| IHTM29025 | Penalty enquiries |
| IHTM29026 | Late accounts |
| IHTM29031 | Selecting a case for enquiry |
| IHTM29032 | If an enquiry is not appropriate |
| IHTM29035 | Changing account amendment work into an enquiry |
| IHTM29041 | Opening an enquiry |
| IHTM29042 | Investigation and progression |
| IHTM29043 | Reviewing |
| IHTM29044 | Settling the enquiry |
Enquiry plans
| IHTM29051 | Summary |
| IHTM29052 | When an enquiry plan is required |
| IHTM29053 | The structure |
| IHTM29054 | Profile |
| IHTM29055 | Aspects not taken up |
| IHTM29056 | Areas for investigation |
| IHTM29057 | Closing the enquiry |
Yield
| IHTM29070 | Summary |
| IHTM29071 | PC&S – what should be recorded as yield? |
| IHTM29072 | PC&S – where to record yield |
| IHTM29073 | Compliance and Litigation – what should be recorded as yield? |
| IHTM29074 | Compliance and Litigation – where to record yield |
| IHTM29075 | Pre-grant work - what should be recorded as yield? |
| IHTM29076 | Pre-grant work - where to record yield |
| IHTM29081 | Negative yield |
| IHTM29082 | Yield is capped at actual tax and interest paid |
| IHTM29083 | Effect of an IOV |
Interest yield
| IHTM29090 | Summary |
| IHTM29091 | Where the only adjustments are adjustments to yield |
| IHTM29092 | More complex cases |
| IHTM29093 | Recording interest yield |
Recording yield
| IHTM29100 | ERS |
| IHTM29101 | ERSA |
| IHTM29102 | Form Unit 3 |
| IHTM29103 | Form Unit 4 |
Enquiry Reporting System (ERS)
| IHTM29105 | Opening a new ERS record |
| IHTM29106 | adjustments to chargeable values resulting in yield |
| IHTM29107 | Correcting/updating the yield record |
| IHTM29108 | Other boxes on the yield screen |
| IHTM29109 | How ERS calculates yield |
| IHTM29110 | Closing the ERS record |
| IHTM29111 | Recording penalty enquiries |
Calculating yield
| IHTM29120 | Straightforward cases with yield amendments only |
| IHTM29121 | Adjustments to yield and adjustments that are not yield |
| IHTM29122 | Case is initially sub-threshold |
| IHTM29123 | Case has been incorrectly base-lined |
| IHTM29124 | Where there are reliefs against tax |
Governance
| IHTM29150 | Summary |
| IHTM29151 | Caseworking |
| IHTM29152 | Management |
| IHTM29153 | Review of high-yield cases |
| IHTM29154 | Independent validation checks |
| IHTM29155 | Validating risk assessment |
