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HMRC internal manual

Enquiry Manual

Working the Enquiry: partial closure notices: what to include in a partial closure notice

Your partial closure notice must

  • inform the taxpayer that you have completed your enquiries into the matter or matters to which the notice relates
  • inform the taxpayer the notice does not constitute a final closure notice and your enquiry is still ongoing
  • state your conclusions regarding the matter(s) to which the notice relates, including your conclusions about any claims or elections in relation to the matter(s), which do not affect the self-assessment
  • either state that no amendment is needed or make the amendments required, to give effect to your conclusions in relation to the matter(s).

If the taxpayer amended their return during your enquiry, you will need to consider whether you should give effect to the amendment now. Any taxpayer amendment will need to be restricted to those matters, to which the partial closure notice relates, or those matters affected by the amendment, see EM3832.

For detailed guidance on the figures to include see EM3840 and EM3850.

The partial closure notice must be issued to the taxpayer. A copy should be sent to the taxpayer’s authorised agent.