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Contents

Official guidance
Enquiry Manual

EM1800 · Working the Enquiry

  • EM1805 · General approach
  • EM1806 · Regulation of Investigatory Powers Act 2000 (RIPA) - Powers, Safeguards and Procedures
  • EM1810 · Keeping Control
  • EM1820 · Meetings
  • EM1895 · Disclosing third party information
  • EM1900 · No Evidence of Taxable Source
  • EM1905 · Extending the scope of the enquiry
  • EM1906 · Taxpayer Amendments
  • EM1907 · Claims and Elections - What are Claims and Elections?
  • EM1910 · Joint applications to the tribunal during an enquiry
  • EM1935 · General payments on account
  • EM1950 · Jeopardy amendments
  • EM1975 · Closure Applications
  • EM2000 · Reviewing earlier years
  • EM2040 · Opening Enquiries into Returns for Subsequent Years
  • EM2050 · Claims of Non Taxable Sources
  • EM2100 · Tax Cases
  • EM2150 · Consider your enquiry’s impact on tax credits and child benefit
  • EM2155 · Partial closure notices: contents
  1. Working the Enquiry: contents
  2. Working the Enquiry: disclosing third party information

EM1895 | Working the Enquiry: disclosing third party information

From HM Revenue & Customs · Enquiry Manual

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