188ÌåÓý

The main purpose of investigating accounts is to make sure that significant amounts of tax are not lost as a result of errors, omissions, under-valuations or improper claims for relief.  But we also make adjustments in the taxpayers� favour where, for example, tax has been incorrectly calculated or reliefs that are properly due have not been claimed. 

This work will involve you in 

• checking or identifying property (IHTM04030) that is chargeable to tax
• valuing (IHTM09701) that property, and
• agreeing what reliefs, exemptions (IHTM11000) or deductions (IHTM28000) are allowable against that property.