SALF401 - Enquiries into Tax Returns: Outline
SALF402 Introduction
Outline of enquiry powers under Self Assessment
SALF403 Power to enquire into tax returns
HMRC is entitled to enquire into any tax return
Section 9A(1)
Conditions for making enquiry: Taxpayer must be
notified
Time limits for notice of enquiry
Section 9A(2) & (6)
SALF404 Some notes on HMRC enquiries
Correction and enquiries
Enquiries comprise a mixture of selected audits and
random audits
Extent of enquiries
Time limits for commencement of enquiries
Time limits for enquiries following an amendment
Section 9A(2)(c) & (5)
Enquiries after time limit for notice of enquiry has
elapsed
SALF405 Enquiry procedures
Amendment of return by taxpayer during enquiry
Section 9B
Power to call for information for purposes of
enquiries
Section 19A(1) & (2)
Formal notice may be given requesting documents,
accounts or particulars
Section 19A(2)
The taxpayer is given at least 30 days to comply with
the request
Limits on the information and documents that may be
requested
Section 19A(2)(a)
Section 19A(2)(b)
Section 19A(5)
Nature and amount of information that may be
requested
Compliance with request for documents or
information
Section 19A(3)
Section 19A(4)
Appeals against requests for documents, accounts or
particulars
Section 19A(6) to (11)
Failure to comply with a notice requesting documents
accounts or particulars
Section 97AA
Section 97AA(1)
Section 97AA(2) & (3)
Section 97AA(4)
SALF406 Referrals to Special Commissioners during an enquiry
HMRC and the taxpayer can jointly refer an issue that
is the subject of an open enquiry for determination by the Special
Commissioners during the enquiry
Sections 28ZA to 28ZE
SALF407 Settlement of an enquiry
An officer of the Board issues a formal closure
notice stating that an enquiry is complete
Section 28A(1)
Section 9B
HMRC amendments during the course of an enquiry
Section 9C
Application for direction that the enquiry is
complete
Section 28A(4) (5) & (6)
Appeals against HMRC amendments
Sections 31(1)(b) & 31A
Sections 31(1)(a) and 31(2)
Settlements of enquiries by agreement, including
contract settlements
SALF407A - Enquiries into Tax Returns: Consequential Claims
Where a return is amended certain claims may be made that would normally be out of time
Section 43C
Return amended following fraudulent or negligent conduct
Sections 43C(1), 36(3) and 43(2)
Return amended - no fraudulent or negligent conduct
Sections 43C(2), 43(2), 43A and 43B
SALF408 Penalties for incorrect tax returns
Sections 95 and 99
SALF409 Discovery assessments
Discovery assessments
Section 29
General circumstances in which discovery assessments
can be made
Section 29(1)
Section 30(1B)
Restrictions on right to make discovery assessments
where a self assessment has already been made for the relevant
period
Section 29(2)
Section 29(3) to (5)
Definition of ‘made available’
Section 29(6) & (7)
SALF410 Procedures for making HMRC assessments
Section 30A
SALF411 Time limits for discovery assessments
Section 34(1)
Section 36(1)
Payment of tax
Section 59B(6)
SALF412 Appeals
Appeals that relevant conditions for discovery
assessment do not apply
Section 29(8)
