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Contents

Official guidance
Self Assessment: the legal framework

SALF400 · Enquiries into Tax Returns

  • SALF402 · Introduction
  • SALF403 · Power to enquire into Tax Returns
  • SALF404 · Some notes on HMRC enquiries
  • SALF405 · Enquiry procedures
  • SALF406 · Referrals to the tribunal during an enquiry
  • SALF407 · Settlement of an enquiry
  • SALF407A · Consequential claims
  • SALF408 · Penalties for inaccuracies
  • SALF409 · Discovery assessments
  • SALF410 · Procedures for making HMRC Assessments
  • SALF411 · Time limits for discovery assessments
  • SALF412 · Appeals
  • SALF413 · Interest, surcharges and penalties
  1. Enquiries into Tax Returns: contents
  2. Enquiries into Tax Returns: procedures for making HMRC Assessments

SALF410 | Enquiries into Tax Returns: procedures for making HMRC Assessments

From HM Revenue & Customs · Self Assessment: the legal framework

Section 30A

The procedures for making HMRC assessments are in Section 30A.

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