Summary

How HM Revenue & Customs carries out tax enquiry work

Contents

  1. EM0005
    Introduction: contents
  2. EM1350
    Human Rights Act 1998 and Enquiries
  3. EM1450
    Record keeping requirements
  4. EM1500
    Opening the enquiry: contents
  5. EM1800
    Working the enquiry: contents
  6. EM2200
    Information and Inspection Powers
  7. EM2700
    Examining accounts: contents
  8. EM3200
    Discovery: contents
  9. EM3500
    Recalculating profits: contents
  10. EM3800
    Concluding the enquiry: contents
  11. EM4000
    Interest: contents
  12. EM4100
    SA surcharge: contents
  13. EM4500
    Penalties: contents
  14. EM6000
    Contract settlements: contents
  15. EM7000
    Partnerships: contents
  16. EM8000
    Companies: contents
  17. EM8500
    Close companies: contents
  18. EM20000
    Technical help
  19. EM21000
    Enquiry Manual: contact link
  20. EMAPP
    Appendices: contents
Updates
  1. EMUPDATE001
    update index