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HMRC internal manual

Specialist Investigations Operational Guidance

Statutory basis for closing an investigation: assessments: general

In those cases where a negotiated settlement seems unlikely we will almost certainly need to raise assessments as part of the process of concluding the case by formal civil process.

We will also need to raise assessments when time limits are about to be exceeded, but the case cannot yet be settled.

Detailed guidance about the changes to time limits introduced in Finance Act 2008 may be found in the Compliance Handbook.

Detailed advice on ‘discovery’ is in the Enquiry Manual. See:

  • EM3201 
  • EM3250 
  • EM3280 
  • EM3309 and
  • EM8040.

Information about VAT time limits can be found in the VAT Assessment and Error Correction Manual (VAEC) at VAEC1100.