Commentary

A6.707 Discovery—restrictions on HMRC's power to issue discovery assessments

Administration and compliance

A6.707 Discovery—restrictions on HMRC's power to issue discovery assessments

A6.707 Discovery—restrictions on HMRC's power to issue discovery assessments

The discovery provisions allow an HMRC officer to make an assessment to recover a loss of tax where certain conditions are met1. A discovery assessment is often used if the time limit to open an enquiry into the matter has passed. For details of the conditions, see A6.703.

The commentary below lists the legislative restrictions that act as safeguards for the taxpayer.

Discovery assessments—legislative restrictions

HMRC's powers to issue discovery assessments are not unfettered. There are important statutory protections built into the system. If a discovery assessment is to be successfully

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