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Contents

Official guidance
Enquiry Manual
  • 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
  • EMUPDATE100528 · Recent changes to this guidance
  • EMUPDATE100819 · Recent changes to this guidance
  • EMUPDATE101008 · Recent changes to this guidance
  • EMUPDATE101118 · Recent changes to this guidance
  • EMUPDATE101230 · Recent changes to this guidance
  • EMUPDATE110523 · Recent changes to this guidance
  • EMUPDATE110706 · Recent changes to this guidance
  • EMUPDATE110830 · Recent changes to this guidance
  • EMUPDATE110921 · Recent changes to this guidance
  • EMUPDATE111025 · Recent changes to this guidance
  • EMUPDATE111108 · Recent changes to this guidance
  • EMUPDATE111219 · Enquiry Manual: recent changes
  • EMUPDATE120208 · Enquiry Manual: recent changes
  • EMUPDATE120504 · Enquiry Manual: recent changes
  • EMUPDATE120615 · Enquiry Manual: recent changes
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  • EMUPDATE130531 · Enquiry Manual Handbook: recent changes
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  1. Enquiry Manual
  2. Working the Enquiry: Opening Meetings: Preparation for Full Business Reviews

EM1871 | Working the Enquiry: Opening Meetings: Preparation for Full Business Reviews

From HM Revenue & Customs · Enquiry Manual

Page archived - the EM1820 - Meetings section has been entirely re-written

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