Working the Enquiry: Closure Applications: Administration
By statute the application is direct to the tribunal, see ARTG 7500.
You will learn about any applications made to the tribunal from your local tribunals caseworker, see ARTG8220. You should deal with all aspects, see ARTG8230, promptly.
There is no restriction on the number of applications a taxpayer can make during the course of an enquiry. The legislation says an application for closure can be made at any time.
A taxpayer may make a closure application for either a partial or final closure notice.