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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.2 Taxpayer obligations /Enquiries, compliance checks and investigations—taxpayer obligations / A6.205 Disclosure of information

A6.205 Disclosure of information

Administration and compliance

Accounts are not routinely examined by HMRC (even if submitted) under self-assessment. Disclosure is therefore of paramount importance. The notice to deliver a return

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I7.333A Companies and replacement APR property

I7.323 APR and successions

I9.421 Situs of simple contract debts for IHT

I7.504 Designation for the conditional exemption

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

E8.811 National Insurance number—refusal of application

B2.315 The concept of wholly and exclusively

E4.1318 Special mixed fund rules

C3.305 Rollover relief—time limit for acquisition of replacement assets

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

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

C2.106 Deferred and contingent consideration on disposals

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

B2.472 Tax and tax-related expenditure

E3.192 CGT loss relief on disposal of EIS shares

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D4.104 Company residence and the case law test

E1.416 Dividends from non-UK resident companies—general