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Contents

Official guidance
COTAX Manual

COM154000 · CT Pay and File: other topics

  • COM154001 · CT Pay and File: appeals and postponements: introduction
  • COM154010 · CT Pay and File: appeals and postponements: appeals against loss determinations
  • COM154018 · CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)
  • COM154021 · CT Pay and File: automatic and clerical pursuit: introduction
  • COM154025 · CT Pay and File: automatic and clerical pursuit: investigation case assessments
  • COM154028 · CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)
  • COM154031 · CT Pay and File: automatic and non-automatic repayments: introduction
  • COM154035 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office
  • COM154039 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office (Action Guide)
  • COM154040 · CT Pay and File: investigation: introduction
  • COM154045 · CT Pay and File: investigation: contract settlements
  • COM154050 · CT Pay and File: penalties for late delivery of returns: introduction
  • COM154052 · CT Pay and File: penalties for late delivery of returns: companies act extension
  • COM154059 · CT Pay and File APs: penalties for late delivery of returns: deferred filing dates
  1. CT Pay and File: other topics
  2. CT Pay and File: investigation: introduction

COM154040 | CT Pay and File: investigation: introduction

From HM Revenue & Customs · COTAX Manual

You should refer to the Enquiry Manual at EM1545 for guidance relating to investigations into any pre-CTSA AP.

You should note that the general guidance contained in the Enquiry Manual applies to company enquiries and should be read in conjunction with the specific advice on companies at EM 8000 to 8999.

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