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HMRC internal manual

Enquiry Manual

From:: HM Revenue & Customs
Published: 12 April 2016
Updated:: 23 April 2024 - See all updates

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Contents
EM3280

EM3301 - Reopening Earlier Years: Discovery in Pre-SA Years: Conditions - Cenlon and Olin

Page archived - replaced by the guidance in the new EM3200 Discovery section

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