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HMRC internal manual

COTAX Manual

CT Pay and File: automatic and clerical pursuit: forms: investigation case assessments

The following forms are relevant to investigation case assessments.

Form  Description 
52D Reference of objections and so on to the office responsible for the company.
MS134 Form sent from the office responsible for the company to the Debt Management Office once an investigation case assessment becomes final advising:
  • that an assessment raised in an investigation case has become final
  • that there may be difficulties collecting the outstanding amount
  • any other information which may help collection, such as details of any known assets.