HMRC-Enquiries
HMRC have reviewed and consulted on current procedures around Income Tax and Corporation Tax enquiries and will test a different approach to enquiries in several areas from November 2007 to the end of April 2008.
Further information on this new initiative, called ‘Openness and Early Dialogue’, is available at http://www.hmrc.gov.uk/ctsa/openness-early-dialogue-enquiries.htm.