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HMRC internal manual

Enquiry Manual

Working the enquiry: reviewing earlier years: outstanding returns: determination of tax:

Once you have established the amount to be determined, see EM2029a, you must send this information to Debt Management and Banking (DMB) using a determination request.

Before you request a determination, you must

  • update SA Notes to show your PID, the reasons for the determination, the source of income to be determined, and your calculation of the determination requested
  • check that you have recorded on SA Notes when the warning letter for each relevant year was issued, see EM2027

To request a determination you must complete a determination request stencil, which is available in SEES Forms and Letters. Once completed, the stencil will be transferred into an email which is pre-populated with the address of the Mailbox that deals with these requests.

You can find the stencil in SEES Forms and Letters by typing ‘determination request’ in the search box in the top left hand corner of the SEES Forms and Letter screen, and then clicking on the search box.

A separate stencil is required for each determination. If more than one determination is being requested for the same taxpayer for more than one year, explain in the covering email why tax is at risk if all determinations are not issued at once, for example, the taxpayer plans to leave the UK, move assets abroad or dispose of assets, see EM2028.

To assist DMB you must record details of any known assets, for example, addresses of owned properties, details of bank accounts and so on, on the determination stencil.

DMB will aim to deal with your request within 28 calendar days.