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

HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance guidance by subject: employment related securities: Schedule 3 Save As You Earn (SAYE): completion of the enquiry

Once the enquiry has been completed you must issue a closure notice (available in SEES).

The closure notice must:

  • state that the enquiry is closed
  • give the company details of the outcome of the enquiry, see ETASSUM37060, and
  • where HMRC decides that the requirements of the legislation are not or have not been met, it must state whether the error is a ‘serious error’ or ‘less serious error’, see ETASSUM37090.


Once you have established the type of error, you will need to determine the penalty, see COG945350.