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Contents

Official guidance
Enquiry Manual

EM2000 · Working the enquiry: reviewing earlier years

  • EM2001 · Introduction
  • EM2002 · Limits
  • EM2004 · Further profits for years subject to an earlier enquiry
  • EM2010 · Approach to quantification
  • EM2011 · Working methods
  • EM2012 · Scaling back accounts figures
  • EM2013 · Capital statements
  • EM2014 · Combination of methods
  • EM2020 · Concentrating adjustments in current year
  • EM2021 · Private use adjustments
  • EM2022 · Private use adjustments - examples
  • EM2025 · Resistance
  • EM2027 · Outstanding returns - action to take including determination of tax
  • EM2028 · Outstanding returns: determination of tax: determination strategy
  • EM2029A · Outstanding returns: determination of tax:
  • EM2029B · Outstanding returns: determination of tax:
  • EM2030 · Making discovery assessments
  • EM2032 · Protective assessments
  • EM2035 · Tribunal hearings
  1. Working the Enquiry: contents
  2. Working the enquiry: reviewing earlier years: contents

EM2000 | Working the enquiry: reviewing earlier years: contents

From HM Revenue & Customs · Enquiry Manual

Contents19 entries

  1. EM2001Working the enquiry: reviewing earlier years: introduction
  2. EM2002Working the enquiry: reviewing earlier years: limits
  3. EM2004Working the enquiry: reviewing earlier years: further profits for years subject to an earlier enquiry
  4. EM2010Working the enquiry: reviewing earlier years: approach to quantification
  5. EM2011Working the enquiry: reviewing earlier years: working methods
  6. EM2012Working the enquiry: reviewing earlier years: scaling back accounts figures
  7. EM2013Working the enquiry: reviewing earlier years: capital statements
  8. EM2014Working the enquiry: reviewing earlier years: combination of methods
  9. EM2020Working the enquiry: reviewing earlier years: concentrating adjustments in current year
  10. EM2021Working the enquiry: reviewing earlier years: private use adjustments
  11. EM2022Working the enquiry: reviewing earlier years: private use adjustments - examples
  12. EM2025Working the enquiry: reviewing earlier years: resistance
  13. EM2027Working the enquiry: reviewing earlier years: outstanding returns - action to take including determination of tax
  14. EM2028Working the enquiry: reviewing earlier years: outstanding returns: determination of tax: determination strategy
  15. EM2029AWorking the enquiry: reviewing earlier years: outstanding returns: determination of tax:
  16. EM2029BWorking the enquiry: reviewing earlier years: outstanding returns: determination of tax:
  17. EM2030Working the enquiry: reviewing earlier years: making discovery assessments
  18. EM2032Working the enquiry: reviewing earlier years: protective assessments
  19. EM2035Working the enquiry: reviewing earlier years: tribunal hearings
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