HMRC internal manual

Enquiry Manual

From:: HM Revenue & Customs
Published: 12 April 2016
Updated:: 8 May 2026 - See all updates

EM1547 - Opening the Enquiry: Discovery Investigation: Opening Letter

This page has been archived.

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).