Commentary

A6.302A Power to enquire into a return

Administration and compliance

A6.302A Power to enquire into a return

A6.302A Power to enquire into a return

HMRC use the term 'interventions' to cover an interaction with the taxpayer that may result in an amendment to the self-assessment return. Enquiries are a form of intervention and encompass the work carried out to check the accuracy of the return, in accordance with a formal procedure.

For more on power to enquire into a return see A6.404. For Discovery see Division A6.7

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