This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Claimant Compliance Manual

End of year: Consideration for Open Examination Cases

Where you have an Examination open at 5 April then you will not be able to make a decision using S16 on your case. Instead you must wait until you receive a response to the S17 declaration or after you reach 1SD in order to make an S18 decision.

Even if you have issued a formal notice under S16(3) before the 5 April, the powers cease at 5 April. So you can not proceed to change an S32 penalty for non supply of information.

If you have an Examination open on 5 April

  • Ensure that Inhibit Finalisation is set, see CCM11100 

The next action you take will depend upon whether or not you have

  • A discrepancy case open, see CCM11150 
  • An Undeclared Partner case where you can make a decision using CCM15380, see CCM11160 
  • You have opened a Full Examination, see CCM11170 

The following pages outline what to do in the various scenarios that you will face.