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HMRC internal manual

Enquiry Manual

List of Specialists and their Area of Expertise

                         
                         
                         

| Subject | Contact | Telephone Number | || | ## A | ## | ## | | Abatements | See Penalties General | | | APSS/SPSS Liaison | Peter Moreton | 0161 475 2716 | | Amendment ITSA/CTSA | See below as appropriate: CTSA or ITSA Enquiry Process | | | Appeals | Rose Egan | 0151 703 8658 | | Assessment 
ITSA/CTSA | See below as appropriate: Discovery or Time Limits | | | ## B | | | | Betting and Gaming Stories | Pauline Howell | 0161 475 2715 | | ## C | ## | ## | | Capital Taxes Liaison | Mike George | 0161 475 2712 | | Cash Hoards and Currency Stories | Pat Roberts | 0161 475 2722 | | Claims ITSA | Phil Broadhurst | 0161 475 2706 | | CNR Liaison | Mike George | 0161 475 2712 | | Contract Settlements | Peter Moreton
Phil Broadhurst
Pauline Howell
Kathie Bradshaw | 0161 475 2716
0161 475 2706
0161 475 2715
0161 475 2714 | | CTSA Enquiry Process & para 27 | Ken Dewhurst
Mike George | 0161 475 2709
0161 475 2712 | | Culpability | See Penalties General | | | ## D | | | | Deeds of Assignment | Phil Broadhurst | 0161 475 2706 | | Discovery | Nick Mosley | 0151 703 8986 | | ## E | | | | EM8701 | See Employment Income Route | | | Employment Income Route | Peter Moreton
Mike George
Ken Dewhurst | 0161 475 2716
0161 475 2712
0161 475 2709 | | Enquiry Process CTSA | Ken Dewhurst
Mike George | 0161 475 2709
0161 475 2712 | | Enquiry Process ITSA | Phil Broadhurst
Peter Moreton | 0161 475 2706
0161 475 2716 | | Error or Mistake Relief | Nick Mosley | 0151 703 8986 | | ## F | | | | | | | | ## G | | | | | | | | ## H | | | | HRA | Mike George | 0161 475 2712 | | ## I | | | | Indirect Taxes, Officers’ Powers | Nick Wright | 0161 475 2702 | | Information Powers General | Ken Dewhurst
Nick Wright | 0161 475 2709
0161 475 2702 | | Interest CTSA | Ken Dewhurst | 0161 475 2709 | | Interest ITSA & S88 Legacy | Peter Moreton | 0161 475 2716 | | ITSA Enquiry Process & S19A | Phil Broadhurst
Peter Moreton | 0161 475 2706
0161 475 2716 | | ITSA Surcharge | Peter Moreton
Phil Broadhurst | 0161 475 2716
0161 475 2706 | | ## J | | | | | | | | ## K | | | | | | | | ## L | | | | LBS (CT) Liaison | Ken Dewhurst | 0161 475 2709 | | Legal and Professional Privilege | Ken Dewhurst | 0161 475 2709 | | Letters of Offer | See Contract Settlements | | | ## M | | | | Missing Enquiry Papers | Pauline Howell | 0161 475 2715 | | Mitigation | See Penalties General | | | ## N | | | | | | | | ## O | | | | Offers | See Contract Settlements | | | Officers’ Powers, Indirect Taxes | Nick Wright | 0161 475 2702 | | ## P | | | | Partnerships | Phil Broadhurst | 0161 475 2706 | | Penalties, General | Peter Moreton
Phil Broadhurst
Pauline Howell
Kathie Bradshaw | 0161 475 2716
0161 475 2706
0161 475 2715
0161 475 2714 | | Penalties, Information Powers | Ken Dewhurst | 0161 475 2709 | | Penalties, ITSA S93 | Peter Moreton | 0161 475 2716 | | Penalties, S95(2) “tax difference” | Mike George | 0161 475 2712 | | Penalties, Time Limits | Peter Moreton
Mike George | 0161 475 2716
0161 475 2712 | | ## Q | | | | | | | | ## R | | | | Reg 72 | See Employment Income Route | | | Repayments ITSA | Phil Broadhurst | 0161 475 2706 | | ## S | | | | SAFE | Pauline Howell
Mike George | 0161 475 2715
0161 475 2712 | | Stamps & SDLT Liaison | Mike George | 0161 475 2712 | | SS13-28 TMA, General | Nick Wright
Ken Dewhurst | 0161 475 2702
0161 475 2709 | | S20 TMA | Ken Dewhurst
Nick Wright | 0161 475 2709
0161 475 2702 | | Surcharge ITSA, S59C TMA | Peter Moreton
Phil Broadhurst | 0161 475 2716
0161 475 2706 | | ## T | | | | Time Limits: Assessing | Peter Moreton
Mike George | 0161 475 2716
0161 475 2712 | | Time Limits: Claims | Phil Broadhurst | 0161 475 2706 | | Time Limits: Penalties | Peter Moreton
Mike George | 0161 475 2716
0161 475 2712 | | ## U | ## | ## | | | | | | ## V | ## | ## | | | | | | ## W | ## | ## | | | | | | ## X | ## | ## | | | | | | ## Y | ## | ## | | | | | | ## Z | ## | ## | | | | |