Corporation tax self-assessment enquiries

This note provides a guide to enquiries by HMRC into a company's corporation tax self-assessment. It covers the opening of an enquiry, how it unfolds and how it is closed. It includes sections on dealing with contentious issues and questions about legal professional privilege.

NOTE: This resource is being reviewed in light of the Spring 2017 Budget. For more information, see Legal update, Spring 2017 Budget: key business tax announcements.

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