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  1. Home
HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
2 December 2021 - See all updates
  1. Back to contents

CCM13000 - Discovery Decisions - Contents

  1. CCM13010
    General
  2. CCM13020
    Meaning of “conclusive decisionâ€
  3. CCM13030
    Earliest date at which a Discovery Decision may be made
  4. CCM13040
    Where a person’s income tax liability is revised
  5. CCM13050
    When is a person’s income tax liability revised
  6. CCM13060
    Time limit for S20(1) decision
  7. CCM13070
    SA Enquiries concluded by Contract Settlement
  8. CCM13080
    Earliest date at which Discovery Decision should be made
  9. CCM13090
    S20(1) Decision – Reasonable grounds for believing
  10. CCM13095
    Example of reasonable grounds for believing
  11. CCM13100
    Discovery Decision where fraud or neglect is involved
  12. CCM13110
    Time limit for S20(4) decision
  13. CCM13150
    Fraud or neglect – Opening the discovery enquiry
  14. CCM13170
    Income tax liability revised AND fraud/neglect established
  15. CCM13200
    General Approach
  16. CCM13204
    Discovery Arising From An Existing Enquiry
  17. CCM13206
    No Existing Enquiry
  18. CCM13210
    Extending an enquiry under S19
  19. CCM13250
    No formal information powers
  20. CCM13260
    How to arrive at appropriate decision
  21. CCM13270
    Time limit for making a discovery decision about to expire – review of working cases
  22. CCM13280
    Discovery decisions not to be made routinely as part of S19 enquiries
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