HMRC has published its Enquiry Manual, which documents the official procedures and processes that revenue officials follow when conducting tax enquiries into businesses and individuals. The manual provides guidance on how HMRC initiates, manages, and concludes tax investigations, covering the legal framework and operational practices for enquiry work. This resource serves as the authoritative reference for how HMRC conducts its examination of tax affairs across the UK.
Source: HMRC (GOV.UK) – Read the original