Investigation cases, where a fundamental review is envisaged, or where there has been a failure to meet relevant obligations at the correct time.
Cases marked ‘R’ are those where the Revenue consider that a review by a more senior officer is required but do not expect to perform a full investigation including the examination of underlying records. This might encompass looking at computational errors, or dealing with complex technical issues.
If the Revenue accept the information provided, they mark it ‘A’ where no further action is required, or ‘A+’, if some action is required by an Inspector, such as responding to points raised by an accountant.
Note that the screening took place at the point of entry of the data. Contrast this with the ‘process now, check later’ philosophy of self-assessment, which enables greater resource to be utilised in countering avoidance.
Crowe Clark Whitehill , the top 20 accountancy firm, has announced the promotion of Chris Mould to partner
The latest opinions from Accountancy Age on Making Tax Digital, and outline plans to evolve the UK's corporate governance regime
Five million taxpayers are ow using digital personal tax accounts (PTA) as part of the making tax digital strategy, HMRC said
UK-based non-doms have paid ten times more tax than the average taxpayer, raising concerns over the Brexit impact on non-dom contributions and therefore, the economy