Skip to content
Solved

IEIM140500 | Additional action following ICAP

From HM Revenue & Customs · International Exchange of Information Manual

IEIM140500 - Additional action following ICAP

ICAP is a self-contained process. However, where we are unable to reach a low risk outcome, ICAP may be a precursor to other compliance action such as:

  • A domestic audit

  • An APA

  • A joint audit

  • MAP

In all cases information from ICAP will be used in the follow-up action and will significantly speed up these processes.