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HMRC internal manual

Enquiry Manual

Working the enquiry: reviewing earlier years: further profits for years subject to an earlier enquiry

If your enquiry reveals further profits for a period which has already been adjusted in an earlier enquiry, you should normally seek a settlement to include penalties. This will be regardless of whether or not

  • penalties were taken in the previous enquiry
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If a Certificate of Disclosure was signed on the earlier occasion and what you have now discovered throws its accuracy into doubt refer to EM3820.