– see also Investigations

Accountancy expenses

Accountancy expenses arising out of

Amendment of self-assessment returns

Completion of enquiry

During enquiry

Partnership statement

Annual tax on enveloped dwellings


Bank payroll tax

Capital gains tax valuations

Certificates of disclosure

Claims, into

Closure notices

Amendment of self-assessment return

Application for

Application for direction to issue a closure notice

Application for stay pending intended judicial review proceedings over opening of enquiry

Directions to close, taxpayer's reliance on documents which were not notices

Disclosure of information materially complete

Entitlement to first-year allowances

Group litigation order, categorisation of proceedings complex

Insufficient information provided

Interim application for disclosure of risks by HMRC, led to open enquiry

Reasonable grounds for not issuing

Scope of power to direct closure

Taxpayer's return

Tribunal jurisdiction

Validity of notice

Commencement of


Completion and closure


Large and medium-sized groups

Outstanding chargeable gains valuations


Scope of

Completion, procedure on

Compliance checks


Contractual settlement procedure

Condition for withholding repayment

Corporation tax self-assessment

Amendment of return after

Amendment of return by company during

Amendment of self-assessment

Completion of

Direction to complete


Further return period for outstanding period


Notice of

Referral of questions during

Return for wrong period

Scope of

Earlier years

Extent of



HMRC's powers


Tax Health Plan

HMRC's publications

Information and inspection powers

Information deemed available to HMRC officer

Information notices

Agreed directions

Appeal against fixed penalty for failure to comply

Appeal against information notices issued under the Finance Act 2008 (FA 2008), Sch. 36

Enquiry opened

Issued to check taxpayer's tax position


Reasonable excuse for non-compliance

Reasonableness of request

Statutory records, documents and information required

Validity of

Meeting with a practitioner

Mitigation of penalties

Negotiating settlements



Statement, amendment

Partnerships self-assessment

Amendment of return by taxpayer during

Amendment of statement

Completion of enquiry into return

Notice of enquiry

Pecuniary settlements


– see also Penalties

Re-opening earlier years

Referral of questions

Effect of determination

Effect on enquiry


Regulations with respect to

Repayments of tax

Selection for

Selection of cases


Accountancy expenses

Amendment of claims

Amendment of return during

Amendment of self-assessment during


Claims, power to enquire into

Completion of enquiry

Consequential claims etc.


Notice of

Procedure on completion of enquiry

Referral of questions during

Unagreed capital gains tax valuations

Self-assessment tax return

Stamp duty land tax

Stamp duty land tax returns

Appeal against notice to produce documents etc.

Claims not included in returns

Completion of enquiry

Determination of questions, effect of

Notice of enquiry

Penalty for failure to produce documents

Referral of questions to tribunal

Return, amendment by taxpayer

Scope of enquiry

Self-assessment amendment to prevent loss of tax

Statements of assets

Statutory enquiries



Single compliance process

Statutory framework

Sub-fund elections

Time limits for (missed by HMRC)

Timing of discovery assessment

Transfer pricing

Trustee obligations

Trusts with vulnerable beneficiaries

Vulnerable person election

Withdrawal of notice of enquiry

Working the inquiry, progress to conclusion