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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Opening the Enquiry: Miscellaneous: Returns Not Yet Filed

If a return has not been submitted on time, you might wish to take formal steps to secure its submission so that you could assess the risk for potential enquiry. For example, arrange for a HMRC determination to be made or for daily penalties to be sought for the failure EM2027 and EM4570+.