INS8241 - Further action when a direction seems appropriate: Summary of actions when making directions: all years

When you are carrying out direction enquiries it is necessary to look simultaneously into the director’s personal tax position. You must aim to get the right amount into charge, and collect it together with interest.

Under Self Assessment the taxpayer will do the assessing and the appropriate Specialist Investigations S29 processing team or full enquiry team will amend SA returns by either a Section 9A enquiry or a ‘discovery’ assessment to give effect to a direction.

Once a direction is made

The caseworker should complete the S29 processing stencil (Word 41KB) and send to the appropriate Specialist Investigations S29 processing team or full enquiry team.

The Processing Team should

• calculate the tax due under Discovery procedures
• create Revenue Assessments (CRA)
• notify the directions caseworker once this has been done
• refer any appeal received to the directions caseworker

The Full Enquiry Team should

• open a full enquiry
• make a Revenue amendment
• establish the liability under Discovery procedures if the enquiry window is closed
• notify the directions caseworker once this has been done
• refer any appeal received to the directions caseworker

Where the SA return has not been received and is overdue

• arrange with the DMO to issue a Section 28C Determination for that year.

using the amount that the direction has been signed for as the Section 28C Determination amount.