TSEM2105 - Enquiry work: trusts and estates - selecting a case for enquiry

Trust and administration period cases are selected for enquiry by either:

  • random selection, or
  • risk assessment.

Random selection

»Ê¹ÚÌåÓýapp self assessment system does this automatically. Enquiry is mandatory. You must fully and properly work the cases (EM0093).

Risk assessment

»Ê¹ÚÌåÓýapp system applies risk factors to all captured returns. »Ê¹ÚÌåÓýapp Trusts & Estates Risk Team are responsible for identifying cases potentially suitable for enquiry. »Ê¹ÚÌåÓýapp Compliance Manager is responsible for selecting cases for enquiry.