A6.201 Enquiries, Compliance Checks And Investigations—Introduction

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Commentary

Administration and compliance

For updates affecting this Division please see Part A0 Updates

Enquiries, compliance checks and investigations—taxpayer obligations

A6.201 Enquiries, compliance checks and investigations—introduction

A taxpayer is responsible for:

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(a)�� notifying HMRC

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

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A6.201 Enquiries, compliance checks and investigations—introduction

Administration and compliance

Enquiries, compliance checks and investigations—taxpayer obligations

A6.201 Enquiries, compliance checks and investigations—introduction

E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

I7.323 APR and successions

B5.301 Intellectual property—overview

I3.367 Fall in value relief—changes in interests in land

B2.306 General tests for distinguishing between capital and revenue expenditure

I9.325 Foreign pensions free from IHT

D7.1140 Methods of leaving the REIT regime

A4.557 Late filing penalties—company tax returns

E5.406 Employees of European Union delegations—tax exemptions

B5.820 Charity's profits of trade—general liability to income tax

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

E1.1435 Appealing transactions in securities counteraction notices

C2.1168 Property rich collective investment vehicles—ceasing to meet the exemption election requirements

D3.410 Benefits provided by close companies to participators

I5.1122 More than one settlor (income tax and CGT)

C2.1016 Option to subscribe for shares in a company (share warrants)

E3.192 CGT loss relief on disposal of EIS shares

C3.1706 PPR relief where there is job-related accommodation

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A6.201 Enquiries, compliance checks and investigations—introduction

Administration and compliance

Enquiries, compliance checks and investigations—taxpayer obligations

A6.201 Enquiries, compliance checks and investigations—introduction

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