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HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

Enterprise Management Incentive (EMI): Option notifications: Completion of enquiry – Application for closure notice

The employer or the individual (in the case of an enquiry into the working time commitment) 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.