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EM0005 · Introduction
EM1350 · Human Rights Act 1998 and Enquiries
EM1450 · Record Keeping Requirements
EM1500 · Opening the Enquiry
EM1800 · Working the Enquiry
EM2200 · Information and Inspection Powers
EM2700 · Examining Accounts
EM3200 · Discovery
EM3500 · Recalculating Profits
EM3800 · Concluding the Enquiry
EM4000 · Interest
EM4100 · SA Surcharge
EM4500 · Penalties
EM6000 · Contract settlements
EM7000 · Partnerships
EM8000 · Companies
EM8500 · Close companies
EM20000 · Technical Help
EM21000 · Enquiry Manual: contact link
EMAPP · Appendices
EMUPDATE001 · Enquiry Manual: update index
EM0300 · Determine who can support the enquiry
EM10000 · Information Powers
EM10001 · Information Powers: Introduction
EM10005 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27
EM10006 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Summary of the Legislation
EM10007 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Checklist
EM10008 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Has the Taxpayer Provided Information Voluntarily
EM10009 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Who Can Issue a Notice
EM10010 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: What Can You Ask For in a S19A or Para 6 Notice
EM10011 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Notices - Example 1
EM10012 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Notices - Example 2
EM10013 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: What Can You Ask For in a Para 27 Notice
EM10014 · Information Powers: TMA70/S19A, TMA/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Time to Comply with the Notice
EM10015 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: What Cannot be Included on the Notice
EM10016 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Paragraph 27 Notices
EM10017 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: ‘Private' Bank and Building Society Accounts
EM10018 · Information Powers: TMA70/S19A and FA98/SCH18/PARA 27: Private Accounts - Relevant Factors
EM10019 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Private Accounts - Timing of Notice
EM10020 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Relevance of 'Private' Accounts to the Return
EM10021 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Appeals
EM10022 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Professionals
EM10023 · Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Accountants ‘Link Papers’
EM10030 · Information Powers: Regulation 10 (SI 1994 nos. 1811/2)
EM10040 · Information Powers: Professionals
EM10041 · Information Powers: Professionals: TMA70/S19A and FA98/SCH18/PARA 27 - General
EM10042 · Information Powers: Professionals: TMA70/S19A and FA98/SCH18/PARA 27 - Medical Records
EM10043 · Information Powers: Professionals: TMA70/S19A and FA98/SCH18/PARA 27: What Constitutes a Medical Professional and a Medical Record
EM10044 · Information Powers: Professionals: Legal Professional Privilege (LPP)
EM10050 · Information Powers: Computerised Records
EM10051 · Information Powers: Computerised Records: Introduction
EM10052 · Information Powers: Computerised Records: Practical Approach
EM10053 · Information Powers: Computerised Records: Records Received Beyond Those Requested
EM10060 · Information Powers: Bank Mandates
EM10061 · Information powers: bank mandates: introduction
EM10062 · Information Powers: Bank Mandates: Specimen Form of Authority
EM10063 · Information powers: bank mandates: initial approach to bank
EM10064 · Information Powers: Bank Mandates: Specimen Letter to Bank Managers
EM10065 · Information Powers: Particular Banks
EM10066 · Information Powers: Bank Mandates: Visit to Branch
EM10100 · Information Powers: TMA70/S20
EM10101 · Information Powers: TMA70/S20: Outline
EM10102 · Information Powers: TMA70/S20: Statistics
EM10103 · Information Powers: TMA70/S20: HMRC Commissioners’ Notices
EM10104 · Information Powers: TMA70/S20: Head Office Powers
EM10105 · Information Powers: TMA70/S20: Checklist for S20(1) Notices
EM10106 · Information Powers: TMA70/S20: What can you Ask For
EM10107 · Information Powers: TMA70/S20: Authorised Officers
EM10108 · Information Powers: TMA70/S20: Authorisation
EM10109 · Information Powers: TMA70/S20: Opportunity for the Taxpayer to Provide Information
EM10110 · Information Powers: TMA70/S20: Is a Formal Notice Required?
EM10111 · Information Powers: TMA70/S20: Preparatory Work before Seeking Consent from a Commissioner
EM10112 · Information Powers: TMA70/S20: Presentation to the Commissioner
EM10113 · Information Powers: TMA70/S20: Written Summary to Taxpayer
EM10114 · Information Powers: TMA70/S20: Compliance with the Notice
EM10115 · Information Powers: TMA70/S20: Offer to Inspect Documents
EM10116 · Information Powers: TMA70/S20: Non-Compliance with a Notice
EM10117 · Information Powers: TMA70/S20: Checklist for Section 20(3) Notices
EM10118 · Information Powers: TMA70/S20: Documents from Persons Other than the Taxpayer
EM10119 · Information Powers: TMA70/S20: Time Limits for Third Party Notices
EM10120 · Information powers: TMA70/S20: persons on whom section 20(3) notices can be served
EM10121 · Information Powers: TMA70/S20: Communications Service Providers
EM10122 · Information powers: TMA70/S20: information from spouses, civil partners or domestic partners
EM10123 · Information Powers: TMA70/S20: Opportunity for the Third Party to Supply Information
EM10124 · Information Powers: TMA70/S20: Copy of Notice and Written Summary to Taxpayer
EM10125 · Information Powers: TMA70/S20: Non-Compliance with a Section 20(3) Notice
EM10126 · Information Powers: TMA70/S20: Checklist for Section 20(3) Notices to Banks
EM10127 · Information Powers: TMA70/S20: Application of Section 20(3) to Clearing Banks
EM10128 · Information powers: TMA70/S20: section 20(3) alternatives
EM10129 · Information Powers: TMA70/S20: Documents from Banks
EM10130 · Information Powers: TMA70/S20: Serving Informal Notices
EM10131 · Information Powers: TMA70/S20: Informal Notices to Banks
EM10132 · Information Powers: TMA70/S20: Is a Formal Notice Required
EM10133 · Information Powers: TMA70/S20: Are Documents Confidential to the Bank Essential?
EM10134 · Information Powers: TMA70/S20: Compliance with Notices by Banks
EM10150 · Information Powers: TMA70/S20: Accountant's Working Papers
EM10151 · Information Powers: TMA70/S20: Accountant's Working Papers: Introduction
EM10152 · Information Powers: TMA70/S20: Accountant's Working Papers: Definitions
EM10153 · Information Powers: TMA70/S20: Accountant's Working Papers: HMRC Approach
EM10154 · Information Powers: TMA70/S20: Accountant's Working Papers: Formal Procedures
EM10155 · Information Powers: TMA70/S20: Accountant's Working Papers: Specimen Letter for Linking Documents
EM10156 · Information Powers: TMA70/S20: Accountant's Working Papers: Specimen Letter Examples
EM10157 · Information Powers: TMA70/S20: Accountant's Working Papers: Inaccuracies
EM10160 · Information Powers: TMA70/S20: Relevant Lawyers (Barristers, Solicitors, Advocates & Other Legal Representatives)
EM10165 · Information Powers: TMA70/S20: Legal Professional Privilege
EM10200 · Information Powers: TMA70/S20: Definitions
EM10201 · Information Powers: TMA70/S20: Definitions: Documents
EM10202 · Information Powers: TMA70/S20: Definitions: Documents in his Possession or Power
EM10203 · Information Powers: TMA70/S20: Definitions: Documents Relating to a Tax Appeal
EM10204 · Information Powers: TMA70/S20: Definitions: Particulars
EM10205 · Information Powers: TMA70/S20: Definitions: Personal Records or Journalistic Material
EM10210 · Information Powers: Tax Cases
EM10211 · Information Powers: Tax Cases: Johnson v Blackpool Commissioners and CIR, 70 TC 1
EM10212 · Information Powers: Tax Cases: R v CIR ex parte Archon Shipping Corporation and Others, 71 TC 203
EM10213 · Information Powers: Tax Cases: R v CIR ex parte Davis Frankel and Mead TCR4/01 73 TC 185
EM10214 · Information Powers: Tax Cases: Kempton v Special Commissioners and C.I.R. 66 TC 249
EM1351 · Human Rights Act 1998 (HRA): How does the Human Rights Act 1998 affect HMRC
EM1355 · Human Rights Act 1998 (HRA): Article 8: Impact on HMRC
EM1357 · Human Rights Act 1998 (HRA): Article 8: Activity must be Proportionate
EM1359 · Human Rights Act 1998 (HRA): Article 8: Information gathering
EM1360 · Human Rights Act 1998 (HRA): Article 6: Background
EM1361 · Human Rights Act 1998 (HRA): Article 6: HMRC penalties
EM1362 · Human Rights Act 1998 (HRA): Article 6: FA2007 and FA2008 penalties
EM1363 · Human Rights Act 1998 (HRA): Article 6: What to do when you identify a potential offence
EM1364 · Human Rights Act 1998 (HRA): Article 6: What you must do when a penalty may be due
EM1365 · Human Rights Act: Article 6: How to tell the person about penalties and their rights
EM1370 · Human Rights Act: Article 6: Culpability
EM1375 · Human Rights Act: Article 6: Message to convey
EM1380 · Human Rights Act: Article 6: Delay
EM1385 · Human Rights Act: Article 6: King v UK
EM1390 · Human Rights Act: Article 6: Taxpayer refuses to co-operate
EM1395 · Human Rights Act: Article 6: Deceased Taxpayers
EM1807 · Working the Enquiry: RIPA: Regulation of Investigatory Powers Act 2000
EM1808 · Working the Enquiry: RIPA: Acquisition of Communications Data - RIPA Part I Chapter II section 21
EM1809 · Working the Enquiry: RIPA: Directed Surveillance - RIPA Part II
EM1821 · Working the Enquiry: Meetings: General
EM1827 · Working the Enquiry: Meetings: Agendas or Request for Questions in Advance
EM1828 · Working the Enquiry: Meetings: Presence of an Agent
EM1832 · Working the Enquiry: Meetings: Conduct at a Private Residence
EM1833 · Working the Enquiry: Meetings: Notes of Meeting
EM1834 · Working the Enquiry: Meetings: Agreement of Notes with Taxpayer
EM1836 · Working the Enquiry: Meetings: Testing Explanations - Non-Taxable Sources
EM1837 · Working the Enquiry: Meetings: Testing Explanations - Trader or Director
EM1838 · Working the Enquiry: Meetings: Testing Explanations - Use of Evidence Held
EM1847 · Working the Enquiry: Meetings: Construction Industry Scheme Abuse
EM1848 · Working the Enquiry: Meetings: Visits to Third Parties
EM1852 · Working the enquiry: meetings: spouses, civil partners and domestic partners
EM1853 · Working the enquiry: meetings: spouses and partners confidentiality
EM1854 · Working the enquiry: meetings: spouses, civil partners and domestic partners - disclosure and forms of authority
EM1861 · Working the Enquiry: Meetings: Overcoming Objections to Attending Meetings
EM1862 · Working the Enquiry: Meetings - Agent Only
EM1870 · Working the Enquiry: Opening Meetings
EM1871 · Working the Enquiry: Opening Meetings: Preparation for Full Business Reviews
EM1875 · Working the Enquiry: Opening Meeting: Approach
EM1876 · Working the Enquiry: Opening Meetings: No Agent Acting
EM1880 · Working the Enquiry: Opening Meetings: No Admissions
EM1885 · Working the Enquiry: Opening Meetings: Evaluation of Information Provided
EM1886 · Working the Enquiry: Human Intelligence (HumInt) Sources
EM1890 · Working the Enquiry: Opening Meetings: Conclusion
EM2201 · Information Powers: Introduction
EM2205 · Information Powers: SA & CTSA Enquiry powers
EM2210 · Information Powers: SA & CTSA Enquiry powers: Appeals
EM2215 · Information Powers: SA & CTSA Enquiry powers: Appeals to the Tribunal
EM2220 · Information Powers: SA & CTSA Enquiry powers: Complying with the notice
EM2225 · Information Powers: SA & CTSA Enquiry powers: Produce documents
EM2230 · Information Powers: SA & CTSA Enquiry powers: Failure to comply with a notice
EM2400 · Information Powers: TMA70/S20
EM2410 · Information Powers: TMA70/S20: Checklist for S20(1) Notices
EM2415 · Information Powers: TMA70/S20: Compliance with the Notice
EM2420 · Information Powers: TMA70/S20: Offer to Inspect Documents
EM2425 · Information Powers: TMA70/S20: Non-Compliance with a Notice
EM2430 · Information Powers: TMA70/S20: Checklist for Section 20(3) Notices
EM2435 · Information Powers: TMA70/S20: Non-Compliance with a Section 20(3) Notice
EM2440 · Information Powers: TMA70/S20: Compliance with Notices by Banks
EM2445 · Information Powers: TMA70/S20: Falsification or Destruction of Documents
EM2450 · Information Powers: TMA70/S20: Inaccuracies in accountant's working papers
EM3255 · Reopening Earlier Years: Discovery in SA Years: Conditions
EM3261 · Reopening Earlier Years: Discovery in SA Years: Statement of Practice 01/06
EM3262 · Reopening Earlier Years: Discovery in SA Years: Obvious Errors
EM3268 · Reopening Earlier Years: Discovery in SA Years: Examples where Discovery Assessments may be made
EM3270 · Reopening Earlier Years: Discovery in SA Years: SA Time Limits
EM3271 · Reopening Earlier Years: Discovery in SA Years: SA Time Limits for Deceased Persons
EM3280 · Reopening Earlier Years: Discovery in Pre-SA Years
EM3306 · Reopening Earlier Years: Discovery - Meaning and Interpretation
EM3308 · Reopening Earlier Years: Discovery - Unexplained Savings
EM3309 · Reopening Earlier Years: Discovery - Extending an Enquiry
EM3310 · Reopening Earlier Years: Tax Cases
EM3311 · Reopening Earlier Years: Tax Cases: Jonas v Bamford 51TC1
EM3312 · Reopening Earlier Years: Tax Cases: Rosette Franks (King Street) Limited v Dick 36TC100
EM3313 · Reopening Earlier Years: Tax Cases: Nicholson v Morris 51TC95
EM3314 · Reopening Earlier Years: Tax Cases: Bi-Flex Caribbean Ltd v The Board of Inland Revenue 63TC515
EM3340 · Reopening Earlier Years: Assessments
EM6375 · Contract settlements: no settlement meeting
EM6380 · Contract Settlements: Settlement Meeting
EM6381 · Contract Settlements: Settlement Meeting: General
EM6383 · Contract Settlements: Settlement Meeting: Establishing Culpability
EM6384 · Contract Settlements: Settlement Meeting: Culpability Disputed
EM6387 · Contract Settlements: Settlement Meeting: Offer Made
EM6390 · Contract Settlements: Settlement Meeting: Future Conduct
EM7001 · Partnerships: Introduction
EM7002 · Partnerships: Ownership of Property
EM7003 · Partnerships: SA Return
EM7005 · Partnerships: Approach to SA Enquiries
EM7006 · Partnerships: approach to SA enquiries: general
EM7010 · Partnerships: Approach to SA Enquiries: Partners' Review
EM7012 · Partnerships: Approach to SA Enquiries: Full Enquiries
EM7013 · Partnerships: Approach to SA Enquiries: Aspect Enquiries
EM7015 · Partnerships: Approach to SA Enquiries: Disposal of Partnership Assets
EM7020 · Partnerships: Nominated, Representative or Reporting Partner
EM7021 · Partnerships: Nominated, Representative or Reporting Partner: General
EM7023 · Partnerships: Nominated, Representative or Reporting Partner: No Nomination
EM7025 · Partnerships: Nominated, Representative or Reporting Partner: Individual Partner - Share of Profits
EM7035 · Partnerships: Nominated, Representative or Reporting Partner: Appeals
EM7040 · Partnerships: Opening an Enquiry
EM7041 · Partnerships: Opening an Enquiry: Introduction
EM7042 · Partnerships: Opening an Enquiry: Notices
EM7043 · Partnerships: Opening an Enquiry: Combined Notices
EM7048 · Partnerships: Opening an Enquiry: Factsheets
EM7050 · Partnerships: Opening an Enquiry: Effect on Partners' Individual Returns
EM7055 · Partnerships: Opening an Enquiry: Obtaining Information
EM7060 · Partnerships: Closure Application
EM7075 · Partnerships: Jeopardy Amendments
EM7076 · Partnerships: Jeopardy Amendments - Completion Applications and Appeals
EM7100 · Partnerships: Discovery Provisions
EM7101 · Partnerships: Discovery Provisions: Legislative Framework
EM7150 · Partnerships: Recalculating Profits
EM7200 · Partnerships: Concluding Enquiries
EM7201 · Partnerships: Concluding Enquiries: Legislative Framework
EM7202 · Partnerships: How to Conclude an Enquiry - Examples
EM7203 · Partnerships: Concluding Enquiries: Form of Closure Notice
EM7205 · Partnerships: Concluding Enquiries: Consequential Amendments
EM7210 · Partnerships: Concluding Enquiries: Partners' Returns
EM7215 · Partnerships: Concluding Enquiries: Example
EM7250 · Partnerships: Assessments for Pre-SA Years
EM7300 · Partnerships: Deceased Partners
EM7301 · Partnerships: Deceased Partners: SA Years: Introduction
EM7305 · Partnerships: Deceased Partners: SA Years - Discovery where no Return Filed
EM7306 · Partnerships: Deceased Partners: SA Years - In-Year Returns
EM7310 · Partnerships: Deceased Partners: Pre-SA Years
EM7350 · Partnerships: Penalties
EM7400 · Partnerships: Company Partners
EM7410 · Partnerships: Contract Settlements
EM8040 · Companies: Rights and Obligations: Determination of Tax or Losses
EM8045 · Companies: Rights and Obligations: Discovery Determinations - Examples
EM8115 · Companies: Groups: Opening Letters in Large Group Enquiries
EMAPPX · List of Specialists and their Area of Expertise
EMUPDATE100202 · Recent changes to this guidance
EMUPDATE100331 · Recent changes to this guidance
EMUPDATE100423 · Recent changes to this guidance
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EMUPDATE120208 · Enquiry Manual: recent changes
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Enquiry Manual
Human Rights Act: Article 6: Culpability

EM1370 | Human Rights Act: Article 6: Culpability

From HM Revenue & Customs · Enquiry Manual

Page archived - guidance already included in the Compliance Handbook