Revenue Audits and Investigations - The Professional's Handbook
8.9Technical Adjustment
Paragraph 3.4 of this Code of Practice provides that, where a technical adjustment to a tax or duty liability arises, a taxpayer will not be liable to a penalty. In summary...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.