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

HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
, see all updates

Statutory basis for closing an investigation: assessments: should discovery assessments be raised earlier?

This is a matter of judgement on a case by case basis.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)