CCM17010 - Discrepancy Examinations and Enquiries: Information

Contents

  1. CCM17020
    What are Discrepancy Examinations and Enquiries?
  2. CCM17030
    Why does HMRC carry out Discrepancy Examinations and Enquiries?
  3. CCM17040
    Who works Discrepancy Examinations and Enquiries?
  4. CCM17050
    How are Discrepancy cases identified?
  5. CCM17060
    What is the legal basis for carrying out Discrepancy Examinations and Enquiries?
  6. CCM17070
    How do I work Discrepancy Examinations and Enquiries?
  7. CCM17080
    Should I open an Examination or an Enquiry?
  8. CCM17090
    Requests to close an Enquiry
  9. CCM17100
    Joint claims: Confidentiality
  10. CCM17110
    Time limits for opening Discrepancy Examinations
  11. CCM17120
    Time limits for Enquiries: The ‘Enquiry window’
  12. CCM17130
    Date the Enquiry window opens
  13. CCM17140
    Date the Enquiry window closes
  14. CCM17150
    Date the Enquiry window closes: SA taxpayers