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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Recent changes to this guidance

Below are details of the amendments that were published on 31 March 2010 (see the update index for all updates)

Section Details of update
   
 The following pages of the enquiry manual have been amended to reflect the new guidance on manual company closure notices.  
EM1502 Opening the Enquiry: Statute: Outline
EM3831 Concluding the Enquiry: SA Legislation: Introduction
EM3833 Concluding the Enquiry: SA Legislation: Elements of CTSA Closure Notices
EM3870 Concluding the Enquiry: SA Legislation: CTSA – Form of Closure Notice
EM3871 Concluding the Enquiry: SA Legislation: CTSA – Manual Closure Notice
EM3872 Concluding the Enquiry: SA Legislation: CTSA – Amounts to be included in Closure Notices
EM3878 Concluding the Enquiry: SA Legislation: CTSA – Consequential Amendments to Returns for Other Periods
EM3885 Concluding the Enquiry: SA Legislation: CTSA – Return for the Wrong Period
EM3886 Concluding the Enquiry: SA Legislation: CTSA – Example of Return for the Wrong Period
EM8130 Companies: Groups: Closing Enquiries
EM8140 Companies: Groups: Consequential Amendments
 The following pages have been rewritten to reflect  changes to the rules for discovery assessments made under s.29 TMA 1970 and Paragraph 41 Schedule 18 Finance Act 1998 and the changes to assessing time limits.  These changes were made under Schedule 39 Finance Act 2008 and have effect from 1 April 2010.  
Guidance on the new assessing time limits is at CH53000 onwards.    
  EM0091 Introduction: Types of Enquiry - General
  EM1530 Opening the Enquiry: Statute: Single Enquiry
  EM3255 Reopening Earlier Years: Discovery in SA Years: Conditions
  EM3262 Reopening Earlier Years: Discovery in SA Years: Obvious Errors
  EM3265 Reopening Earlier Years: Discovery in SA Years: Operational Restrictions
  EM3270 Reopening Earlier Years: Discovery in SA Years: SA Time Limits
  EM3271 Reopening Earlier Years: Discovery in SA Years: SA Time Limits for Deceased Persons
  EM3285 Reopening Earlier Years: Discovery in Pre-SA Years: Time Limits
  EM3301 Reopening Earlier Years: Discovery in Pre-SA Years: Conditions – Cenlon and Olin
  EM3302 Reopening Earlier Years: Discovery in Pre-SA Years: Press Release 26 July 1991
Page deleted    
  EM3303 Reopening Earlier Years: Discovery in pre-SA years: Press Release Terms (Agreement, Misleading Information and So Clearly and Fully Described)
Page deleted    
  EM3304 Reopening Earlier Years: Discovery in pre-SA years: Press Release Terms (Appreciating and accepting a Fundamental Point)
Page deleted    
  EM3305 Reopening Earlier Years: Discovery in pre-SA years: Press Release Terms - Further Comment
Page deleted      
  EM3306 Reopening Earlier Years: Discovery – Meaning and Interpretation  
  EM3308 Reopening Earlier Years: Discovery – Unexplained Savings  
  EM3906 Concluding the Enquiry: Calculation of Duty Lost: Time Barred Claims - Companies  
  EM3911 Concluding the Enquiry: Calculation of Duty Lost: Family Wages  
  EM7101 Partnerships: Discovery Provisions: Legislative Framework  
  EM7115 Partnerships: Discovery Provisions: Discovery Enquiries Unavoidable  
   The following pages have been amended to take account of the repeal of s.97 TMA 1970 incorrect returns or accounts and the new information powers under Schedule 36 FA 2008.     
  EM5180 Penalties: Culpability – Defences: “Innocent Error”  
  EM5183 Penalties: Culpability – Defences: Provision of Information and Documents during an Enquiry