Enquiries: CTSA enquiries: closing an enquiry: reissuing a closure notice
However, reissuing a closure notice is not a routine procedure. You should not do so unless you have good reason to believe or accept that the original closure notice has not been received by the company.
If Royal Mail return the closure notice undelivered, you cannot reissue it until a new address is entered on the company’s record. Once the company’s address has been amended and you use function RRAS, COTAX issues the closure notice again to the revised address showing a new date of issue.
You must not use function RRAS to provide a company or an agent with a copy of something they have lost.