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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

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HM Revenue & Customs
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Schedule 3 SAYE option schemes: Option Notifications: Completion of enquiry – Application for closure notice

The scheme organiser may apply to the Tribunal to direct HMRC to issue a closure notice within a specified period (paragraph 40G(2)). The Tribunal hearing the application, which must be heard and determined in the same way as an appeal, will give a direction, unless it is satisfied that there are reasonable grounds for not giving a closure notice within a specified period (paragraph 40G(4)).