Whether your enquiry is settled by contract letter EM6000+ or along the formal route EM3950+, settlement must be based on a firm statement of duty lost.

This can be arrived at by agreement or by determination by the tribunal. See ARTG2010 for an overview of the review and appeal process.

The figures should be unambiguous, contain no hidden penalties and give effect to the true legal position.

The allowances, deductions and basis periods should be those which would have applied if

assessments in the correct figures had been made at the proper time

the taxpayer had made full and timely returns

the taxpayer had claimed all the reliefs to which he was entitled. EM3905.

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