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Contents

Official guidance
Enquiry Manual

EM3280 · Reopening Earlier Years: Discovery in Pre-SA Years

  • EM3281 · Outline
  • EM3282 · Further Assessments
  • EM3285 · Time Limits
  • EM3290 · Assessment under Appeal
  • EM3301 · Conditions - Cenlon and Olin
  1. Reopening Earlier Years: Discovery in Pre-SA Years: Contents
  2. Reopening Earlier Years: Discovery in Pre-SA Years: Outline

EM3281 | Reopening Earlier Years: Discovery in Pre-SA Years: Outline

From HM Revenue & Customs · Enquiry Manual

Page archived - replaced by the guidance in the new EM3200 Discovery section

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