Policy paper

Tax enquiries: closure rules

This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.

From:
HM Revenue & Customs
Published
5 December 2016

Documents

Tax enquiries: closure rules

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Details

This measure will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.

Published 5 December 2016

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