TCRM2462 - Managing our relationship with large business customers: Working with Low Risk customers: Customer-initiated activity: Introduction: Retrospective enquiries
If a Low Risk customer draws our attention to a risk present in earlier periods the customer should be invited to 바카라 사이트™self review바카라 사이트™ the impact of that risk. If additional liabilities are due they should be recovered in accordance with the existing HMRC instructions, legislation and case law relevant to that tax or duty. If the customer바카라 사이트™s self review identifies no additional liabilities this should normally be accepted.