HMRC have updated their Enquiry Manual for the following:
- Opening the Enquiry: ‘Discovery’ Investigation Unavoidable – Guidance entirely re-written;
- Opening the Enquiry: Discovery Investigation: Opening Letter – Page archived – guidance no longer applicable;
- Opening the Enquiry: Contents – Page EM1547 archived.
Related content from Claritax Books
In Schedule 36 Notices – HMRC Information Requests, tax barrister Keith Gordon encourages full compliance with legitimate requests from HMRC but also recommends that taxpayers should stand up to requests that do not meet the strict statutory criteria. The author reminds professional advisers of the risks of providing more information than the law requires.