When concluding an enquiry the course of action to take will depend on whether you are able to reach an agreement over the additional amounts of tax and any penalties that are due.

When you have agreed both the tax and any penalties

When you have agreed the tax and any penalties, before you conclude the enquiry, either formally or by way of a contract settlement, you must consider whether you require

a statement of assets and liabilities EM3805

a certificate of disclosure EM3810.

If penalties are not involved and you have an open SA enquiry, you should normally proceed using the statutory provisions at EM3830+.

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