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HMRC internal manual

Technical Teams Operational Guidance

HM Revenue & Customs
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Case review and registration: arrangements for taking SA responsibility: purpose

The Enquiry Manual (EM) contains detailed guidance on the conduct of enquiries under Self Assessment (SA) and summarises the key legislative elements in ITSA and CTSA. All staff will need to be aware of its contents.

This Chapter is not a substitute for the EM but some explanation is needed of how SA enquiries are carried out by SI, in accordance with our own Codes of Practice.