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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

HM Revenue & Customs
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Schedule 2 share incentive plan (SIP): Notification & Enquiries: Closure of enquiry

An enquiry is completed when a notice is given to the company informing it that the enquiry has been completed and stating whether or not (paragraph 81G(1)) -

  • paragraph 81H is to apply (the error is a ‘serious error’ - see ETASSUM27150);
  • paragraph 81I is to apply (the error is a ‘less serious error’ - see ETASSUM27150);
  • neither paragraph 81H nor 81I apply.