SALF400 - Enquiries into Tax Returns: Contents

SALF401Outline
SALF402Introduction
SALF403Power to Enquiry into Tax Returns
SALF404Some Notes on HMRC Enquiries
SALF405Enquiry Procedures
SALF406Referrals to the Special Commissioners during an Enquiry
SALF407Settlement of an Enquiry
SALF407AEnquiries into Tax Returns: Consequential Claims
SALF408Penalties for Incorrect Tax Returns
SALF409Discovery Assessments
SALF410Procedures for Making HMRC Assessments
SALF411Time Limits for Discovery Assessments
SALF412Appeals
SALF413Interest, Surcharge and Penalties


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