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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: information powers: rules that apply to all notices: accountants’ working papers: specimen letter examples

The examples give sample wording to be included in the request for linking documents.

Example 1

The following entries in your client’s accounts for the year ended 30 September 2015

Sales £751,236

Debtors £ 5,116

Creditors £118,052

Repairs £218,536

Personal Drawings £ 7,042  
   
  Example 2
…all the entries in your client’s accounts (i.e. Profit and Loss Account and Balance Sheet) for the year ended 30 September 2015.  
  Example 3

the following entry in your client’s SA return for the year ended 5 April 2016

Capital Gains £235,000

If you are proposing to send an excise information notice, see the specimen opportunity letter at CHApp2.9 (Word 30KB)