EM1501 - Opening the Enquiry: Statute - Contents

1. EM1502

   Outline
2. EM1503

   Neutral Approach
3. EM1505

   ITSA Filing Dates for Individuals, Trustees and Partnerships
4. EM1506

   ITSA Time Limits
5. EM1507

   ITSA Time Limits - Examples
6. EM1508

   ITSA Time Limits - Return Issued after 31 October
7. EM1510

   CTSA Time Limits
8. EM1511

   CTSA Time Limits - Examples
9. EM1512

   CTSA Time Limits - Identify the whole group before considering whether it is small
10. EM1513

    CTSA Time Limits - Qualifying conditions to be a small group
11. EM1514

    CTSA Time Limits - The group anniversary target
12. EM1515

    CTSA Time Limits - Approach in different business units
13. EM1516

    CTSA Time Limits - Suggested letter for group to send to an HMRC Customer Compliance Manager or Customer Co-ordinator
14. EM1520

    Amendments
15. EM1521

    Amendments - Examples of time limits
16. EM1525

    Receipt of Notice
17. EM1530

    Single Enquiry
18. EM1535

    Single Enquiry - Case Owner