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Official guidance

Claimant Compliance Manual

CCM13000 · Discovery Decisions - Contents

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CCM13010 · Discovery Decisions: General
CCM13020 · Discovery Decisions: Meaning of
CCM13030 · Discovery Decisions: Earliest date at which a Discovery Decision may be made
CCM13040 · Discovery Decisions: Where a person's income tax liability is revised
CCM13050 · Discovery Decisions: When is a person's income tax liability revised
CCM13060 · Discovery Decisions: Time limit for S20(1) decision
CCM13070 · Discovery Decisions: SA Enquiries concluded by Contract Settlement
CCM13080 · Discovery Decisions: Earliest date at which Discovery Decision should be made
CCM13090 · Discovery Decisions: S20(1) Decision - Reasonable grounds for believing
CCM13095 · Discovery Decisions: Example of reasonable grounds for believing
CCM13100 · Discovery Decisions: Discovery Decision where fraud or neglect is involved
CCM13110 · Discovery Decisions: Time limit for S20(4) decision
CCM13150 · Discovery Decisions: Fraud or neglect - Opening the discovery enquiry
CCM13170 · Discovery Decisions: Income tax liability revised AND fraud/neglect established
CCM13200 · Discovery Decisions: General Approach
CCM13204 · Discovery Decisions: Discovery Arising From An Existing Enquiry
CCM13206 · Discovery Decisions: No Existing Enquiry
CCM13210 · Discovery Decisions: Discovery - Extending an enquiry under S19
CCM13250 · Discovery Decisions: No formal information powers
CCM13260 · Discovery Decisions: How to arrive at appropriate decision
CCM13270 · Discovery Decisions: Time limit for making a discovery decision about to expire - review of working cases
CCM13280 · Discovery Decisions: Discovery decisions not to be made routinely as part of S19 enquiries

Discovery Decisions - Contents
Discovery Decisions: When is a person's income tax liability revised

CCM13050 | Discovery Decisions: When is a person's income tax liability revised

From HM Revenue & Customs · Claimant Compliance Manual

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