Policy paper

Discovery assessments

This Tax Information and Impact Note sets out the legal basis for discovery assessments,

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Discovery assessments

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Details

This measure confirms the legal basis for discovery assessments and HMRC’s long held position that HMRC’s assessing powers permit assessments to be issued to individuals where HMRC discover they have failed to report certain tax charges.

Published 27 October 2021