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    1. Home
    HMRC internal manual

    Enquiry Manual

    From:
    HM Revenue & Customs
    Published
    12 April 2016
    Updated:
    13 May 2025 - See all updates
    1. Back to contents
    2. EM1800

    EM2000 - Working the enquiry: reviewing earlier years: contents

    1. EM2001
      Introduction
    2. EM2002
      Limits
    3. EM2004
      Further profits for years subject to an earlier enquiry
    4. EM2010
      Approach to quantification
    5. EM2011
      Working methods
    6. EM2012
      Scaling back accounts figures
    7. EM2013
      Capital statements
    8. EM2014
      Combination of methods
    9. EM2020
      Concentrating adjustments in current year
    10. EM2021
      Private use adjustment
    11. EM2022
      Private use adjustment - examples
    12. EM2025
      Resistance
    13. EM2027
      Outstanding returns - action to take including determination of tax
    14. EM2028
      Outstanding returns: determination of tax: determination strategy
    15. EM2029A
      Outstanding returns: determination of tax: calculating the amount to be determined
    16. EM2029B
      Outstanding returns: determination of tax: requesting a determination
    17. EM2030
      Making discovery assessments
    18. EM2032
      Protective assessments
    19. EM2035
      Tribunal Hearings
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