Commentary

A6.101 HMRC enquiries and investigations—introduction

Administration and compliance

A6.101 HMRC enquiries and investigations—introduction

Part A6     Enquiries and investigations

Contents of Part A6

A6.1     General principles

A6.2     Taxpayer obligations

A6.3     HMRC powers

A6.4     Self-assessment enquiries into personal, trustee, partnership and corporate tax returns

[A6.5]     [Rewritten—Company matters—HMRC determinations and assessments]

A6.6     Compliance checks

A6.7     Discovery

A6.8     Appeals and redress

A6.9     Employer compliance reviews

[A6.10]     [Rewritten—Special investigations]

[A6.11]     [Rewritten—Criminal investigations and proceedings]

A6.12     International aspects of investigations

Division A6.1     General principles

For updates affecting this Division please see Part A0 Updates

General principles of HMRC enquiries and investigations

A6.101 HMRC enquiries and investigations—introduction

HMRC's aim is to ensure that they collect the right amount of tax imposed by law

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