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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Information Powers: TMA70/S20: Checklist for S20(1) Notices

TMA70/S20(1)

  • How can the taxpayer comply with the TMA70/S20(1) notice EM2415?
  • What are the consequences if the taxpayer does not comply with the notice?