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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Introduction: Self Assessment Tax System: Compliance

Broadly you can enquire into a return

  • by giving written notice to the taxpayer
  • at any time from receipt of the return until the end of a defined period.

The different types of enquiries undertaken are explained in EM0090+.

Only one notice of enquiry into a return is permitted. You do not have to give reasons for opening an enquiry, but in certain circumstances it may be appropriate to do so.

Your enquiry is closed by written notice setting out your conclusions and any amendments.

All notices relating to Income Tax, Capital Gains Tax or Corporation Tax enquiries must be in writing, see EM0067.