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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
  • EMUPDATE120821 · Enquiry Manual: recent changes
  • EMUPDATE121203 · Enquiry Manual: recent changes
  • EMUPDATE130114 · Enquiry Manual: recent changes
  • EMUPDATE130211 · Enquiry Manual: recent changes
  • EMUPDATE130430 · Enquiry Manual: recent changes
  • EMUPDATE130531 · Enquiry Manual Handbook: recent changes
  • EMUPDATE130726 · Enquiry Manual: recent changes
  • EMUPDATE131004 · Enquiry Manual: recent changes
  • EMUPDATE140115 · Enquiry Manual: recent changes
  • EMUPDATE140319 · Enquiry Manual: recent changes
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  • EMUPDATE140515 · Enquiry Manual: recent changes
  • EMUPDATE140602 · Enquiry Manual: recent changes
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  • EMUPDATE140925 · Enquiry Manual: recent changes
  • EMUPDATE141218 · Enquiry Manual: recent changes
  • EMUPDATE150401 · Enquiry Manual: recent changes
  1. Enquiry Manual
  2. Technical Help

EM20000 | Technical Help

From HM Revenue & Customs · Enquiry Manual

How to get more help about topics in the Enquiry Manual

This page is available to internal users only. Please use it only if you need help for topics covered by the Enquiry Manual.

The Enquiry Manual is written mainly by specialists within Tax Administration, Litigation and Advice (TALA). Our aim is to make the guidance comprehensive to help you and external customers through the enquiry process.

In most cases the Enquiry Manual will give you what you need. But not always. This page briefly explains how to get help if EM does not give you the help you need.

Stage 1 - help within your unit

Make sure you have all the relevant facts and have researched the law and internal guidance thoroughly. Then ask your manager, team leader or Technical Consultant for help.

It is important that you do this so that

  • you do not contact technical specialists with trivial or poorly researched requests, and

  • people in your management chain are aware of your problem as it may have an impact elsewhere.

Stage 2 - help from TALA

If your team leader or manager authorises you to do so, email the mailbox(This content has been withheld because of exemptions in the Freedom of Information Act 2000) to ask for help.

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