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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Application for enquiry to be completed - TCA2002/S19(9)

At any time during the course of the enquiry S19(9) allows the customer(s) to apply to the independent tribunal for a direction that the Revenue should complete their enquiry by giving notice of their enquiry decision. The tribunal must give a direction unless they are satisfied that the Revenue have reasonable grounds for not making the decision or giving the notice. The application is to be heard and determined in the same way as an appeal against the Revenue’s decision at the end of an enquiry. Note that, where you are enquiring into the joint entitlement of a couple, either of the customers may apply for a direction - it is not necessary for both to apply. But even if only one member of the couple applies for a direction, you should send any communications about the application to both members. This will ensure that both are kept informed of developments, and may prevent separate applications being made by both parties.