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HMRC internal manual

Self Assessment: the legal framework

From:: HM Revenue & Customs
Published: 18 April 2016
Updated:: 18 May 2022 - See all updates

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Contents
SALF400

SALF410 - Enquiries into Tax Returns: procedures for making HMRC Assessments

Section 30A

The procedures for making HMRC assessments are in Section 30A.

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