Commentary

A4.316 Discovery assessments—individuals

Administration and compliance

A4.316 Discovery assessments—individuals

A4.316 Discovery assessments—individuals

'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.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial