Discovery
The term 'discovery' refers to HMRC's right to re-open earlier chargeable periods, which are regarded as final and conclusive, by way of further assessment.
Under self-assessment, once the 'enquiry window' (see A6.401) has closed or an enquiry has been finalised by means of a closure notice, the only way that HMRC can bring further profits into charge is by the use of the discovery provisions1 (see Division A6.7).
Determinations
HMRC may make a determination of tax due under the following circumstances:
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•ÌýÌýÌýÌý where a return which has been required
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