TSEM2105 - Enquiry work: trusts and estates - selecting a case for enquiry

Trust and administration period cases are selected for enquiry by either:

• random selection, or
• risk assessment.

Random selection

The self assessment system does this automatically. Enquiry is mandatory. You must fully and properly work the cases (EM0093).

Risk assessment

The system applies risk factors to all captured returns. The Trusts & Estates Risk Team are responsible for identifying cases potentially suitable for enquiry. The Compliance Manager is responsible for selecting cases for enquiry.