TTOG4515 - Investigation work: Code of practice 9: examining the disclosure report: incomplete report not amended
If the shortcomings in the Report are not put right promptly the Investigator should write direct to the taxpayer (copy to the adviser). »Ê¹ÚÌåÓýapp taxpayer should be told why we cannot regard the Report as a proper disclosure and told what needs to be done, within a defined period, in order for the report to be taken as the disclosure in response to CDF. He/she should be told that unless this is done within the time set this will be regarded as a failure to make a full disclosure within the terms of CDF.