– 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

Aspect

Bank payroll tax

Capital gains tax valuations

Cases on closure notices

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

Companies

Completion and closure

Generally

Large and medium-sized groups

Outstanding chargeable gains valuations

Returns

Scope of

Completion, procedure on

Compliance checks

Conclusion

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

Discovery

Further return period for outstanding period

Generally

Notice of

Referral of questions during

Return for wrong period

Scope of

Earlier years

Extent of

Finality

Full

Generally

HMRC's powers

Publications

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

Non-compliance

Reasonable excuse for non-compliance

Reasonableness of request

Statutory records, documents and information required

Validity of

Land transaction returns, into

Meeting with a practitioner

Mitigation of penalties

Negotiating settlements

Negotiations

Partnerships

Generally

Statement, amendment

Partnerships self-assessment

Amendment of return by taxpayer during

Amendment of statement

Completion of enquiry into return

Notice of enquiry

Pecuniary settlements

Penalties

– see also Penalties

Generally

Re-opening earlier years

Referral of questions

Effect of determination

Effect on enquiry

Generally

Regulations with respect to

Repayments of tax

Selection for

Selection of cases

Self-assessment

Accountancy expenses

Amendment of claims

Amendment of return during

Amendment of self-assessment during

Appeals

Claims, power to enquire into

Completion of enquiry

Consequential claims etc.

Discovery

Notice of

Procedure on completion of enquiry

Referral of questions during

Unagreed capital gains tax valuations

Self-assessment tax return

Self-certificate, into

Settlement negotiations

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

Generally

Returns

Single compliance process

Statutory framework

Sub-fund elections

Time limits for (missed by HMRC)

Transfer pricing

Treasury powers to change legislation

Trustee obligations

Trusts with vulnerable beneficiaries

Vulnerable person election

Withdrawal of notice of enquiry

Working the inquiry, progress to conclusion