There is no legislation governing the way in which a review should be carried out although HMRC do rely on their information and inspection powers1 as set out in A6.903.
Typically a review has six stages:
- Ìý
•ÌýÌýÌýÌý initial contact by HMRC
- Ìý
•ÌýÌýÌýÌý HMRC visit (but not in all cases)
- Ìý
•ÌýÌýÌýÌý conclusion of issues and agreement of liability (excluding penalties)
- Ìý
•ÌýÌýÌýÌý meeting to conclude negotiations and agree
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Web page updated on 17 Mar 2025 13:53