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

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Discovery assessments

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

Updates to this page

Published 27 October 2021

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