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

HMRC internal manual

Technical Teams Operational Guidance

HM Revenue & Customs
, see all updates

Case review and registration: developing the review: consideration of self assessment in the review process

It is essential that Investigators consider very carefully the consequences of SA legislation. Co-ordination of enquiries is crucial. Reference to TTOG3900 and the Enquiry Manual will be necessary. In non-discovery cases the enquiry ‘window’ may be crucial in determining whether or not registration is possible.