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HMRC internal manual

Corporate Finance Manual

Interest restriction: administration: enquiry procedure

  1. CFM98730
    Administration: enquiry procedure: service of a notice of enquiry
  2. CFM98740
    Administration: enquiry procedure: normal time limits for opening an enquiry
  3. CFM98750
    Administration: enquiry procedure: extended time limits where there is a discovery
  4. CFM98760
    Administration: enquiry procedure: scope of enquiry and interaction with a CT return enquiry
  5. CFM98770
    Administration: enquiry procedure: notice requiring SA amendment to prevent loss of tax during enquiry
  6. CFM98780
    Administration: enquiry procedure: revision of a return during an enquiry
  7. CFM98790
    Administration: enquiry procedure: closure notice, correct group and period of account
  8. CFM98800
    Administration: enquiry procedure: requirement of a reporting company to submit a revised return
  9. CFM98810
    Administration: enquiry procedure: closure notices when return submitted for incorrect period of account
  10. CFM98820
    Administration: enquiry procedure: closure notices when group was identified incorrectly
  11. CFM98830
    Administration: enquiry procedure: closure notices when incorrect group and correct group has a reporting company
  12. CFM98840
    Administration: enquiry procedure: closure notices when incorrect group and correct group has no reporting company
  13. CFM98850
    Administration: enquiry procedure: direction to complete an enquiry
  14. CFM98860
    Administration: enquiry procedure: appeals against closure and PARA51 notices
  15. CFM98870
    Administration: enquiry procedure: determinations following an enquiry and resulting revisions
  16. CFM98880
    Administration: enquiry procedure: consequential claims to company tax returns following enquiry