Applicable investigation/enquiry regime
Pre 1977 Prior to the agreement between the Inland Revenue and the Consultative Committee of Accounting Bodies on how investigations should be conducted, there were no agreed procedures or set rules.
1977 to the Introduction of Self assessment
The agreement remains in force from 1977 up to the following periods:
a) all tax years including 1995/96 for income tax;
b) all accounting periods ending before 1 July 1999 for corporation tax.
Self-assessment procedures apply as follows:
a) tax years 1996/97 onwards for income tax;
b) all accounting periods ending on or after 1 July 1999 for corporation tax.