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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Opening the Enquiry: Communications: Factsheets and Leaflets

It is important to keep taxpayers fully informed about

  • the way we carry out an enquiry and
  • their rights and obligations at each stage of the enquiry.

To do this effectively you must issue the relevant factsheets at the correct time.

You must follow the guidance at EM1604a for when to issue each factsheet.

It is particularly important to tell taxpayers at the appropriate time about

  • their rights and obligations when we open an enquiry, see the relevant general information factsheet CC/FS1 (a,b or c)
  • how their co-operation can help in achieving an early settlement, see

    • general information factsheet CC/FS1 (a,b or c)
    • factsheet CC/FS15 - Self assessment and old penalty rules
  • their rights when we are considering penalties, see factsheet CC/FS9 - The Human Rights Act and penalties
  • how they can reduce any penalties that they might have to pay, see the relevant penalty factsheets

    • CC/FS7 (a or b) for inaccuracies or under-assessment
    • CC/FS11 for failure to notify
    • CC/FS19 for old employer and contractor penalties, or
    • CC/FS18 (a or b) for late filing.

You must issue the relevant leaflets or factsheets in all cases except when you consider that the case probably involves serious fraud, see EM0303. As soon as you suspect serious fraud you must follow the guidance at EM0303 and CH301100 and act on any advice you are given by specialist teams before you issue any further factsheets.