EM1501 - Opening the Enquiry: Statute - Contents

  1. EM1502
    Outline
  2. EM1503
    Neutral Approach
  3. EM1505
    ITSA Filing Dates for Individuals, Trustees and Partnerships
  4. EM1506
    ITSA Time Limits
  5. EM1507
    ITSA Time Limits - Examples
  6. EM1508
    ITSA Time Limits - Return Issued after 31 October
  7. EM1510
    CTSA Time Limits
  8. EM1511
    CTSA Time Limits - Examples
  9. EM1512
    CTSA Time Limits - Identify the whole group before considering whether it is small
  10. EM1513
    CTSA Time Limits - Qualifying conditions to be a small group
  11. EM1514
    CTSA Time Limits - The group anniversary target
  12. EM1515
    CTSA Time Limits - Approach in different business units
  13. EM1516
    CTSA Time Limits - Suggested letter for group to send to an HMRC Customer Compliance Manager or Customer Co-ordinator
  14. EM1520
    Amendments
  15. EM1521
    Amendments - Examples of time limits
  16. EM1525
    Receipt of Notice
  17. EM1530
    Single Enquiry
  18. EM1535
    Single Enquiry - Case Owner