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HMRC internal manual

COTAX Manual

From
HM Revenue & Customs
Updated
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CT Pay and File: investigation: introduction

You should refer to the Enquiry Manual at EM1545 and EM3281 to 3285 for guidance relating to investigations into any pre-CTSA AP.

You should note that the general guidance contained in the Enquiry Manual applies to company enquiries and should be read in conjunction with the specific advice on companies at EM 8000 to 8999.