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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 23 April 2010 (see the update index for all updates)

Section Details of update
   
EM0091 Introduction: Types of Enquiry - General
Updated to reflect procedural changes    
  EM0092 Introduction: Types of Enquiry - Full and Aspect
Updated to reflect procedural changes    
  EM0093 Introduction: Types of Enquiry - Random
Updated to reflect procedural changes and a link added to the more detailed guidance for each of the random programmes    
  EM0100 Introduction: Classes of Settlements for Enquiry Cases
Updated to reflect procedural changes    
  EM0302 Determine who can support the enquiry: Who can give you support
Updated to reflect procedural changes    
  EM0303 Determine who can support the enquiry: Evasions Referral Teams
Updated to reflect procedural changes    
  EM0305 Determine who can support the enquiry: Co-ordination between offices
Updated to reflect procedural changes    
  EM0603 Determine who can support the enquiry: Criminal Investigations: Referral of Criminal Investigation Cases
Updated to reflect procedural changes    
  EM1380 Human Rights Act: Article 6: Delay
Updated to clarify guidance    
  EM1805 Working the Enquiry: General Approach
Updated to clarify guidance and to reflect procedural changes    
  EM1840 Working the Enquiry: Decision on Reopening Earlier Years
Updated to reflect procedural changes    
  EM1905 Working the Enquiry: Moving from Aspect to Full Enquiry
Updated to clarify guidance and to reflect procedural changes    
  EM2001 Working the Enquiry: Reviewing Earlier Years: Introduction
Updated to reflect procedural changes    
  EM2040 Working the Enquiry: Opening Enquiries into Returns for Subsequent Years
Updated to reflect procedural changes    
  EM2701 Examining Accounts: What will an enquiry involve?
Updated to clarify guidance    
  EM2741 Examining Accounts: Evasion - Peripheral and Late Receipts - Introduction
Updated to clarify guidance    
  EM2788 Examining Accounts: Accountants and Auditors: Discovery of Tax Evasion
Updated to clarify guidance and to reflect procedural changes    
  EM3051 Examining Accounts: False Invoices
Updated to clarify guidance