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Discovery assessments

This Tax Information and Impact Note sets out the legal basis for discovery assessments,

Last fetched 04 May 2026 · gov.uk

Documents

Discovery assessments

At a glance

TypePolicy paper

First published27 Oct 2021

Last updated27 Oct 2021

Organisations

HM Revenue & Customs

Topics

Tax avoidance

Source

Other from HM Revenue & CustomsSee all →

Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)

Modernising and standardising company tax returns

Consultation: Extend Notification of Uncertain Tax Treatment (UTT) regime

Reporting company payments to participators

Inheritance tax on pensions — information sharing regulations

Guaranteed minimum pension conversion provisions

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