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.