Special Measures

SM03000 - Special Measures: Behaviours: Contents

1. SM03050

   Overview and criteria
2. SM03100

   Persistently engaging in un-cooperative behaviour
3. SM03200

   Unresolved tax at risk
4. SM03300

   Reasonable likelihood of further instances
5. SM03400

   Delaying or otherwise hindering HMRC’s functions
6. SM03500

   Speculative position
7. SM03600

   Avoidance schemes and arrangements