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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Schedule 4 Company Share Option Plan (CSOP): Notification & Enquiries: 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. 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 the specified period (paragraph 28G(2) – (4)).