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HMRC internal manual

Technical Teams Operational Guidance

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.