A4.315 Discovery assessments

Administration and compliance

A4.315 Discovery assessments

Discovery and correction of tax undercharged

A4.315 Discovery assessments

'Discovery' assessments are issued where HMRC become aware that too little income tax, capital gains tax or corporation tax has been self-assessed. They are usually raised after the enquiry window is closed.

For detailed commentary on discovery, see Division A6.7.

As regards the time limits for making an assessment in these circumstances, see A4.320.

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