TSEM2105 - Introduction to trusts: selecting a trust for enquiry
Trusts are selected for enquiry by either
- random selection, or
- risk assessment.
Random selection
The self assessment system does this automatically. Enquiry is mandatory. You must fully and properly work the cases (EM0093).
Risk assessment
The system applies risk factors to all captured returns. The Compliance Manager is responsible for selecting cases for enquiry.
