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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: reviewing earlier years: contents
  2. Working the enquiry: reviewing earlier years: limits

EM2002 | Working the enquiry: reviewing earlier years: limits

From HM Revenue & Customs · Enquiry Manual

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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