Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Employee Tax Advantaged Share Scheme User Manual

HM Revenue & Customs
, see all updates

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.