Consultation outcome

Tax Enquiries: Closure Rules

This consultation has concluded

Download the full outcome

Detail of outcome

On 18 December 2014, HM Revenue and Customs (HMRC) published a consultation document that asked for comments on a proposal to enable HMRC to refer matters to the Tribunal, with a view to achieving early resolution of one or more aspects of an enquiry into a tax return.

The consultation, “Tax Enquiries: Closure Rules”, closed for comments on 12 March 2015. This document contains a summary of the responses we have received.

Detail of feedback received

HMRC would like to thank those who took the time to respond to this consultation.‎ We received a large number of detailed replies and are currently considering these. We aim to publish our summary of responses document as soon after recess as possible. It is clear there is a lot of interest in this area and we wish to continue our collaborative approach with stakeholders through further engagement on the detail of any proposals in the future.

Original consultation

This consultation ran from to

Summary

HMRC seeks views on a proposal to achieve earlier resolution and certainty on one or more aspects of an enquiry into a tax return.

Documents

Consultation description

The Government proposes to enable HM Revenue and Customs (HMRC) to refer matters to the Tribunal with a view to achieving early resolution of one or more aspects of an enquiry into a tax return.

The Government seeks views on this proposal to reflect the complex nature of contemporary tax affairs and to modernise the administration of the tax system by increasing flexibility. This consultation proposes changes to the Self Assessment enquiry framework in respect of Income Tax, including National Insurance Contributions (NICs) Class 2 and 4 in certain circumstances, Capital Gains Tax and Corporation Tax.

We welcome views from representative bodies, tax advisers, promoters, businesses and individuals plus other interested parties.