Aspect enquiries under self-assessment relate to specific areas of a return, and replace the queries and correspondence that often followed the submission of a return pre self-assessment. Full enquiries replace the old 'in-depth' investigations, and tend to involve a review of all areas of the return, and often incorporate a request to review all books and records.
Once an aspect enquiry has been completed, the Inland Revenue cannot open another enquiry unless a discovery of further relevant information that had not been disclosed is made. As a consequence, Inland Revenue personnel consider each aspect enquiry in detail to ascertain whether or not it should become a full enquiry. It is therefore prudent to consider all aspect enquiries as potential full enquiries.
If, during the course of an aspect enquiry, there are any concerns as to possible escalation into a full enquiry, then our tax investigation specialists will be happy to provide assistance. To contact us please click here.
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