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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

Working the Enquiry: Closure Applications: Following Opening Letter and Request for Information

Although the taxpayer has no right of appeal against a notice under

  • Section 9A or
  • para 24 or
  • para 5(1) (claims),

they are entitled to ask the tribunal to direct that the enquiry be completed at any time after the issue of the notice.

Some taxpayers or their agents may want to apply for a closure notice immediately on receipt of the opening letter. In effect, any such application will amount to a challenge to your right to enquire into the return.

In practice, at this early stage of the enquiry, it is unlikely that the taxpayer will have any real grounds for seeking a tribunal’s direction. You should not normally have any difficulty in showing that a direction is not appropriate.

Alternative Dispute Resolution (ADR) is however unlikely to be appropriate at such an early stage in an enquiry. See the ADR web pages for guidance about ADR.

You must

  • be prepared to contest the application, and
  • if, exceptionally, the tribunal gives a direction follow the guidance at EM1990.

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)