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

HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Case closure: reopening settlements: settlement thought to be inadequate

Where it is discovered that a settlement may be inadequate because of an omission or misrepresentation by a taxpayer criminal proceedings must be considered and a referral made to Criminal Investigation for their instructions.

If this course of action is not appropriate the position is corrected by seeking further tax, interest and penalties. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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