Policy paper

Discovery assessments

This Tax Information and Impact Note sets out the legal basis for discovery assessments,

• From: HM Revenue & Customs
• Published: 27 October 2021

Documents

Discovery assessments

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This measure confirms the legal basis for discovery assessments and HMRC바카라 사이트檚 long held position that HMRC바카라 사이트檚 assessing powers permit assessments to be issued to individuals where HMRC discover they have failed to report certain tax charges.

Published 27 October 2021