57-000 ASSESSMENTS AND ENFORCEMENT
Contents:
- 57-000 INTRODUCTION TO ENFORCEMENT
- 57-500 SPECIAL REGIME FOR SERIAL TAX AVOIDERS
- 58-000 ASSESSMENTS
- 58-800 RECORDS
- 59-522 INFORMATION AND INSPECTION
- 59-570 DUTIES OF SENIOR ACCOUNTING OFFICERS
- 59-586 LARGE BUSINESS TAX COMPLIANCE
- 59-600 CIVIL PENALTIES AND SURCHARGE
- 60-612 ABUSE OF RIGHTS
- 60-620 LIABILITY FOR SUPPLY CHAIN FRAUD
- 60-630 INTEREST CHARGED BY HMRC
- 60-640 INTEREST AWARDED BY TRIBUNAL
- 60-650 REPAYMENT SUPPLEMENT
- 60-680 INTEREST ON PAYMENTS DUE TO OFFICIAL ERROR
- 60-700 Ex gratia payments by HMRC
- 60-710 CRIMINAL FRAUD
- 60-837 REVENUE AND CUSTOMS PROSECUTION OFFICE (RCPO)
- 60-850 MUTUAL ASSISTANCE BETWEEN TAX AUTHORITIES
- 60-870 TAX ADVISERS AND MONEY LAUNDERING
- 60-919 Professional conduct
- 60-920 Human rights
- 60-940 FREEDOM OF INFORMATION