Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Enquiry Manual

Updates: Enquiry Manual

2016

published amendments

Partnerships: Individual Partner: Share of Profits
Minor amendment to the third bullet point

published amendments

Contract Settlements: Letters of Offer: contractual errors
Page title changed to 'Contractual errors'
Recalculating Profits: Business Models: Business Information Unit
Page title amended to include the words 'Business Information Unit'
Contract Settlements: Letters of Offer
Some redaction of text removed
Examining Accounts: Cash-Flow Tests
Some redaction of text removed
Examining Accounts: Example of Cash-Flow Tests
Some redaction of text removed
Examining Accounts: Cash Flow Tests
Redaction of text removed
Examining Accounts: Cash-Flow Tests
Some redaction of text removed
Examining Accounts: Cash-Flow Tests
Some redaction no longer applicable
Examining Accounts: Computer Generated Records: Approach
Redacted text removed from upper half of the page
Opening the Enquiry: information request: spouses, civil partners and domestic partners
Amended CH20000 link to new intranet page
Redacted text removed from upper half of the text

published amendments

Examining Accounts: Records which may identify particular risks: Non-financial records
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Bank account
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Petty cash
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Nominal ledger
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Drawings/private ledger
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Plant and machinery
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Consultancy/management fees/guarantee payments etc
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Travelling or entertaining
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Repairs
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Motor expenses
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Wages
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Creditors
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Purchases
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Stock
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Debtors
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Discounts given
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Credit notes
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Bad debts
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Sales
Contents page title amended to 'Records which may identify particular risks'
Examining Accounts: Records which may identify particular risks: Contents
Contents page title amended to 'Records which may identify particular risks'

published amendments

Determine who can support the enquiry: Specialist Personal Tax: Personal Tax International: non resident trusts
Link to CG38200 amended to CG38400+

published amendments

Interest: Mitigation
TAA link amended

published amendments

Penalties: determination procedures: amendments
Fifth paragraph beginning 'Issue the penalty...' amended and last paragraph beginning 'If you have not already...' added
Penalties: determination procedures: form 394 - other penalties
Paragraph 7 amended and paragraph 8 added
Penalties: determination procedures: form 394
Paragraph 8 amended and paragraph 9 added
Partnerships: Concluding Enquiries: Consequential Amendments
Beginning of sixth paragraph amended to state the relevant notice is available in SEES
Partnerships: Concluding Enquiries: Form of Closure Notice
First paragraph amended to state that standard letters are available in SEES
Partnerships: How to Conclude an Enquiry - Examples
Third bullet point amended
Penalties: determination procedures: general
Link to CH410000 amended to CH407700
Penalties: formal determinations: approval given
Link to CH410000 amended to CH407700
Contract Settlements: Letters of Offer: Contents
New page EM6308 added

published amendments

Contract settlements: settlement discussions
ADR web pages link amended
Penalties: Introduction: Any Formal Penalty Determination can be Appealed
ADR web pages link amended
Concluding the Enquiry: Non Contract Settlements: Introduction
ADR web pages link amended
Concluding the Enquiry: Introduction
ADR web pages link amended
Recalculating Profits: Business Models: General
ADR web pages link amended
Working the Enquiry: Claims of Non Taxable Sources: Testing Explanations
ADR web pages link amended
Working the Enquiry: Closure Applications: All Information Received Examined
ADR web pages link amended
Working the Enquiry: Closure Applications: Following Contact with the Taxpayer
ADR web pages link amended
Working the Enquiry: Closure Applications: Following Formal Notice Issue
ADR web pages link amended
Working the Enquiry: Closure Applications: Following Opening Letter and Request for Information
ADR web pages link amended
Working the Enquiry: Closure Applications: General Approach
ADR web pages link amended
Working the Enquiry: Closure Applications: Statute
ADR web pages link amended
Working the Enquiry: Jeopardy Amendments: Appeals
ADR web pages link amended
Working the enquiry: jeopardy amendments: when to make
ADR web pages link amended
Working the Enquiry: Joint applications to the tribunal during an enquiry
ADR web pages link amended
Working the Enquiry: Moving from Aspect to Full Enquiry
ADR web pages link amended
Opening the Enquiry: Communications: Complaints
ADR web pages link amended
Opening the Enquiry: Communications: General
Last paragraph regarding ADR amended
Opening the Enquiry: Information Request: Time to Respond
First paragraph amended regarding ADR
Enquiry Manual: contact link
Minor typo amendment
Minor removal of text
Amended and new links and additional text throughout the page
Contract settlements: acceptance: SAFE - handling general payments on account
Link created to LC Memo 08/11 within subheading Compliance Identifier

published amendments

Reopening Earlier Years: Assessments: Review of Working Cases
Amendments made to the guidance in the first half of the page
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Procedures When Repayment Due
New sentence 'Where a repayment is £250,000 or more...' added and 'see COG22950' removed from the last sentence

published amendments

Penalties: Failure to Notify Chargeability: 1995/6 and SA Years
New bullet point text added to second paragraph. And new text added to second to last paragraph
Reopening Earlier Years: Discovery in SA Years: Conditions
Minor amendments to the text to clarify the guidance
Contract settlements: acceptance - letter of acceptance
File type and size added to 2 attachments

published amendments

Examining Accounts: False Invoices
Page entirely re-written

published amendments

Concluding the Enquiry: Voluntary Restitution
Contact Link amended

published amendments

Contract settlements: general
link updated
Contact link changed
Link updated

published amendments

Working the Enquiry: Claims and Elections - What are Claims and Elections?
SACM and CTM90602 links amended to new intranet pages

published amendments

Working the enquiry: general payments on account: conditions
contact link hyperlink amended to go to the correct page

published amendments

Information Powers: TMA70/S20: Definitions: Documents
'contact link' amended to correct page
Information Powers: TMA70/S20: Preparatory Work before Seeking Consent from a Commissioner
'contact link' amended to correct page
Introduction: types of enquiry: general
'contact link' amended to correct page
Contract settlements: expected offer: instalments - arrangements
'contact link' amended to correct page
Contract settlements: settlement discussions
'contact link' amended to correct page
Penalties: Mitigation
'contact link' amended to correct page
Interest: SA 1996-1997 and Later Years
'contact link' amended to correct page
Information Powers: TMA70/S20: Accountant's Working Papers: HMRC Approach
'contact link' amended to correct page
Reopening Earlier Years: Discovery in SA Years: Operational Restrictions
'contact link' amended to correct page
Information Powers: TMA70/S20: Accountant's Working Papers: Formal Procedures
'contact link' amended to correct page
Penalties: Failure to Notify Chargeability: Pre-SA Years
'contact link' amended to correct page
Recalculating Profits: VAT: Liaison
'contact link' amended to correct page
Information Powers: TMA70/S20: Documents from Banks
'contact link' amended to correct page
Information Powers: TMA70/S20: Opportunity for the Third Party to Supply Information
'contact link' amended to correct page
Information Powers: TMA70/S20: Head Office Powers
'contact link' amended to correct page
Information Powers: TMA70/S20: Outline
'contact link' amended to correct page
Information Powers: SA & CTSA Enquiry powers: Produce documents
'contact link' amended to correct page
Reopening Earlier Years: Discovery in Pre-SA Years: Assessment under Appeal
'contact link' amended to correct page
Penalties: Failure to Make a Return - Companies: Companies
'contact link' amended to correct page
Information Powers: TMA70/S20: Copy of Notice and Written Summary to Taxpayer
'contact link' amended to correct page
Information Powers: TMA70/S20: Time Limits for Third Party Notices
'contact link' amended to correct page
Interest: Companies - Accounting Periods Ending before 01/07/99
'contact link' amended to correct page
Contract settlements: expected offer: departure from
'contact link' amended to correct page
SA Surcharge: Introduction
'contact link' amended to correct page
Penalties: Failure to Make a Return for Pre-SA Years: Introduction
'contact link' amended to correct page
Working the enquiry: reviewing earlier years: protective assessments
'contact link' amended to correct page
Interest: Pre-SA Years 1995-96 and Earlier Years
'contact link' amended to correct page
Information Powers: TMA70/S20: Definitions: Personal Records or Journalistic Material
'contact link' amended to correct page
Information Powers: TMA70/S20: Are Documents Confidential to the Bank Essential?
'contact link' amended to correct page
Information Powers: TMA70/S20: HMRC Commissioners’ Notices
'contact link' amended to correct page
Contract Settlements: Settlement Meeting: Culpability Disputed
'contact link' amended to correct page

published amendments

Opening the Enquiry: Information Request: Time to Respond
A duplicate sentence in the first paragraph has been removed
Working the Enquiry: Closure Applications: Consequences of Tribunal Decision
'contact link' amended to correct page
Working the Enquiry: Closure Applications: Linked Enquiries
'contact link' amended to correct page
Information Powers: TMA70/S20: Presentation to the Commissioner
'contact link' amended to correct page
Appendix 1: letters of offer
'contact link' amended to correct page

published amendments

Contract settlements: letters of offer: detail - signature
Page amended throughout
Opening the Enquiry: Information Request: General
Second to last paragraph amended and new final paragraph added

published amendments

Working the enquiry: reviewing earlier years: outstanding returns: determination of tax:
Link to CH23000 amended to correct page
CH23000 link amended to correct page
Wording amended and now directs you to DMB Guidance Gateway for tax calculators

published amendments

Contract settlements: acceptance: authorisation levels
contact link amended to correct page
Page amended throughout, particularly due to roles changing (AO now instead of a LCAO, and so on)
Contract settlements: acceptance - letter of acceptance
Amendments made due to a change in who can sign the letter

published amendments

Contract Settlements: Interest: Certificates of Tax Deposit - Action
typo corrected
Some redaction removed
contact link amended to correct page
Address updated
Contract settlements: acceptance: SAFE - general
Contacts updated
Contract settlements: expected offer: instalments - direct debit
Minor spelling mistake corrected
Details updated
Determine who can support the enquiry: Debt Management and Banking: DMB contacts
Contact details updated

published amendments

Contract settlements: acceptance: SAFE - handling general payments on account
Instructions updated
Working the enquiry: reviewing earlier years: outstanding: determination of tax: introduction
Link updated

published amendments

Contract settlements: acceptance: SAFE - handling general payments on account
Minor grammatical error corrected
Words 'Set-up/obtain CAR' changed to 'Set-up/customer record' in the fifth paragraph
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Method of Giving Relief
Amended throughout to include further guidance on emailing the SAFE Charge Reference
Enquiry Manual: contact link
Page amended to clarify how to contact TAA if the matter is urgent

published amendments

Working the enquiry: reviewing earlier years: outstanding: determination of tax: introduction
Warning letter link updated
Warning letter link updated

published amendments

Working the enquiry: reviewing earlier years: outstanding: determination of tax: introduction
Link to attachment corrected
Link to attachment corrected

published amendments

Introduction: Confidentiality and Personal Security
Page EM0070 amalgamated with page EM0080 and substantially re-written

published amendments

Penalties: Appeals: Action
CH407850 link amended to the correct page
Page substantially re-written
Penalties: Appeals: Introduction
Final paragraph amended to remove the final sentence

published amendments

Opening the Enquiry: Information Request: Time to Respond
Link to page EM1581 amended to EM1551 in the first paragraph. And new second paragraph added
Opening the Enquiry: Information Request: Detail
New final paragraph added
Opening the Enquiry: Information Request: Outline
New final paragraph added

published amendments

Contract Settlement: Post Settlement Issues - Reopening a Settlement: Method of Giving Relief
Second to last paragraph amended to include reference to a Class 1A case

published amendments

Penalties: Failure to keep or Preserve Records: Tariff
Page substantially amended
Penalties: Failure to Keep or Preserve Records: Approach
Minor formating change
Page substantially amended

published amendments

Information Powers: TMA70/S20: Communications Service Providers
'Enforcement Handbook' changed to 'Criminal Justice Procedures'

published amendments

Enquiry Manual: contact link
page updated to show new triage process

published amendments

Determine who can support the enquiry: Debt Management and Banking: DMB contacts
The telephone number of the Miscellaneous Charges Unit has been amended to 03000 844 083
The telephone number for urgent SAFE unlocking as been amended to 03000 544 083
Close Companies: Settlement: Employment Income Route: Introduction
The link to LC memo 14/11 amended

published amendments

Close Companies: Settlement - Deceased Director
Added missing words to the final sentence

published amendments

Contract settlements: acceptance: SAFE - accounting: what you must do before you accept an offer
Link update
Word doc updated
Link update

published amendments

Opening the Enquiry: Information Request: Full Enquiry - Business Taxpayer
Removal of 4th paragraph

published amendments

Concluding the Enquiry: Helping DMB to deal with debts
Last paragraph emphasised

published amendments

Contract settlements: expected offer
Amendments made throughout the page

published amendments

Reopening Earlier Years: Discovery in SA Years: Statement of Practice 01/06
Link created to SP01/06
Examining Accounts: Business Ratios: Analysis of Trends
Minor formatting change
Examining Accounts: Record Examination - Tests to Apply: Work done by the Accountant
Second paragraph regarding further background notes removed

published amendments

Recalculating Profits: Private Expenditure: Cheque Drawings
Redaction removed from text
Recalculating Profits: Personal and Private Expenditure: Cost of Living Scaling Back
Redaction removed from text
Recalculating Profits: Private Side - Capital Statements: Which Date to Use
Minor re-formatting
Redaction removed from text

published amendments

Examining Accounts: Business Ratios: Net Profitability to Turnover
Table reformatted
Recalculating Profits: Business Models: Gross Profit Rate Model - Example
Tables reformatted
Examining Accounts: Business Ratios: Return on Capital
Minor reformatting
Examining Accounts: Business Ratios: Growth in Assets
Table reformatted
Examining Accounts: Business Ratios: Liquidity and Loans
Tables reformatted
Examining Accounts: Business Ratios: Wages to Turnover
Table reformatted
Examining Accounts: Business Ratios: Stock and Work in Progress - Low Stocks or Undervaluation
Table reformatted
Examining Accounts: Business Ratios: Creditors to Stock
Table reformatted
Examining Accounts: Business Ratios: Creditors to Purchases
Table reformatted
Examining Accounts: Business Ratios: Debtors to Sales
Tables re-formatted
SA Surcharge: Appeals - Reasonable Excuse
The definition of a reasonable excuse has been amended
Concluding the Enquiry: Helping DMB to deal with debts
Text redacted
Text redacted

published amendments

Opening the Enquiry: Information Request: Detail
First paragraph re-instated

published amendments

Contract Settlements: Penalties: Abatement - Seriousness
Update due to changes to offshore matters
Contract Settlements: Penalties: Abatement - Extra Abatement for Disclosure
Update due to changes to offshore matters
Contract Settlements: Penalties: Abatement - Disclosure
Update due to changes to offshore matters

published amendments

Concluding the Enquiry: SA Legislation: Elements of SA Closure Notices
Final sentence regarding approval of closure notices removed

published amendments

Penalties: formal determinations: cost-effectiveness
Page extensively added to

published amendments

Working the Enquiry: Meetings: Notes of Meeting
COG11610 link in first paragraph amended to CH203510 due to the guidance being moved from the Compliance Operational Guidance to the Compliance Handbook

published amendments

Determine who can support the enquiry: Specialist Personal Tax: Pension Schemes Services: the role of Pension Schemes Services
Page archived - no longer relevant

published amendments

Concluding the Enquiry: Non-Contract Settlements: Notifying Debt Management and Banking (DMB)
Link to EM1020 removed
Concluding the Enquiry: Non Contract Settlements: Introduction
Link to EM1020 removed
Working the enquiry: jeopardy amendments: when to make
Link to EM1020 removed
Working the enquiry: general payments on account: how to process a payment on account
Link to EM1020 removed
Working the enquiry: general payments on account: conditions
Link to EM1020 removed

published amendments

Contract Settlements: Letters of Offer: Detail - Amounts paid and set off
Link to EM1020 removed
Contract settlements: expected offer: means - some capital and uncertain income
Link to EM1020 removed
Contract settlements: expected offer: means - some capital and little income
Link to EM1020 removed
Contract settlements: expected offer: means - no capital and little income
Link to EM1020 removed
Contract settlements: expected offer: means - legal charges
Link to EM1020 removed
Contract settlements: expected offer: means - bankruptcy
Link to EM1020 removed
Contract settlements: expected offer: means - realisation of assets and loans
Link to EM1020 removed
Contract settlements: expected offer: means - review
Link to EM1020 removed
Contract Settlements: Interest: Certificates of Tax Deposit - Action
Link to EM1020 removed
Penalties: Appeals: Action
Link to EM1020 removed
Penalties: determination procedures: collection
Link to EM1020 removed
Concluding the Enquiry: Helping DMB to deal with debts
Link to EM1020 removed
Concluding the Enquiry: Non-Contract Settlements: General Payments on Account
Link to EM1020 removed
Concluding the Enquiry: Non-Contract Settlements: Completion of Form MS134
Link to EM1020 removed

published amendments

Penalties: culpability: fraud and fraudulent conduct
Links to EM0361 and EM0303 removed
Information Powers: TMA70/S20: Accountant's Working Papers: Formal Procedures
Links to EM0400 and EM0320 removed
Working the Enquiry: general approach
Link to EM0400 and EM0303 removed
Reopening Earlier Years: Discovery in SA Years: SA Time Limits for Deceased Persons
Link to EM0755 removed
Companies: Enquiries into Directors and Participators: Directors’ Returns and Concealed Income
Link to EM0860 removed
Opening the Enquiry: statute: single enquiry - case owner
Links to EM0320 and EM0901 removed
Recalculating Profits: VAT: Liaison
Link to EM0901 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
Link to EM1020 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Procedures When Repayment Due
Link to EM1020 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Calculation Of Relief
Link to EM1020 removed
Contract settlements: acceptance: SAFE - amending a charge
Link to EM1020 removed
Contract settlements: acceptance: SAFE - handling general payments on account
Link to EM1020 removed
Contract settlements: acceptance: SAFE - company offers & S455 liabilities
Link to EM1020 removed
Contract settlements: acceptance: SAFE - general
Link to EM1020 removed
Concluding the enquiry: Tax Credits: Reporting your findings to Benefits and Credits
Page entirely amended
Working the enquiry: Consider your enquiry’s impact on tax credits and child benefit
Amendments made throughout the page to include reference to child benefit and benefits

published amendments

Contract Settlements: Penalties: Abatement - Seriousness
Link to EM0303 removed
Penalties: culpability: aspect enquiries
Link to EM0303 removed
Penalties: culpability: establishing culpability
Link to EM0303 remove
Penalties: Assisting and Inducing Incorrect Returns, Accounts etc
Link to EM0303 removed
Concluding the Enquiry: False Statement of Assets and Liabilities/Certificates of Disclosure: Submission
Link to EM0303 removed
Examining Accounts: Records Examination - Planning: Importance
Link to EM0303 removed
Examining Accounts: Computer Generated Records: Handling of Disks, Tapes etc
Link to EM0303 removed
Information Powers: TMA70/S20: Inaccuracies in accountant's working papers
Link to EM0303 removed
Working the Enquiry: Opening Meetings: Conclusion
Link to EM0303 removed
Working the Enquiry: Opening Meetings: Evaluation of Information Provided
Link to EM0303 removed
Working the Enquiry: Meetings: Decision on Reopening Earlier Years
Link to EM0303 removed
Working the Enquiry: Meetings: Purpose
Link to EM0303 removed
Opening the Enquiry: Communications: Factsheets and Leaflets
Link to EM0303 removed
Human Rights Act: Article 6: Culpability
Link to EM0303 removed

published amendments

Enquiry Manual: contact link
TAA1 amended

published amendments

Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer
Second bullet point amended to remove the words '...or Centralised SAFE team...'
Link to EM1020 removed
Contract Settlement: Post Settlement Issues - Reopening a Settlement: Contents
Minor formatting change

published amendments

Contract settlements: acceptance - letter of acceptance
Last five sentences on the page have been amended

published amendments

Contract settlements: acceptance: SAFE - general
The term 'PID' replaced by 'Unique Case Identifier' where appropriate

2017

published amendments

Partnerships: Concluding Enquiries: Legislative Framework
Minor spelling correction

published amendments

Penalties: formal determinations: the offences
Fourth bullet point amended to include link to page EM5001
Close Companies: Settlement: Employment Income Route: Regulation 72 Direction
Major amendments made
Close Companies: Settlement: Employment Income Route: Assessment procedure
Formatting change
Major amendments to page
Close Companies: Settlement: Employment Income Route: Introduction
Formatting change
Major amendments to page

published amendments

Contract settlements: acceptance: SAFE - accounting: what you must do before you accept an offer
The last bullet point within the 'Documents to be listed or placed in a settlement folder:' paragraph amended to remove the words '...by an HO or above'

published amendments

Contract Settlements: Letters of Offer: Detail - Duties Included
Major amendments to page

published amendments

Contract settlements: acceptance: SAFE - handling general payments on account
Two new bullet points added after the first paragraph under the 'Unlocking payments' part
Contract settlements: acceptance: SAFE - accounting: what you must do before you accept an offer
The guidance regarding 'SAFE printout' has been removed from the '1. Local Compliance caseworker compiles settlement papers' part

published amendments

Partnerships: Discovery Provisions: Discovery Investigations Unavoidable
Page title amended from 'Discovery Enquiries Unavoidable' to 'Discovery Investigations Unavoidable'