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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Enquiry Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents

EM2700 - Examining Accounts: Contents

  1. EM2701
    What Will an Enquiry Involve?
  2. EM2710
    Evasion - Receipts: Contents
  3. EM2740
    Evasion - Peripheral and Late Receipts: Contents
  4. EM2750
    Evasion - Purchases and Expenses: Contents
  5. EM2760
    Evasion: Non-Extractive Fraud: Contents
  6. EM2775
    Accountants and Auditors: Contents
  7. EM2795
    Records Examination: Introduction
  8. EM2796
    Information about Other Taxpayers
  9. EM2800
    Computer Generated Records: Contents
  10. EM2850
    Accounting Systems: Contents
  11. EM2905
    Records Examination: Planning: Contents
  12. EM2950
    Records Examination: Tests to Apply: Contents
  13. EM2960
    Cash Flow Tests: Contents
  14. EM3000
    Records which may identify particular risks: Contents
  15. EM3050
    False Invoices: Contents
  16. EM3080
    Business Ratios: Contents
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