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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: SA Legislation: Introduction

The guidance in this section applies to all final closure notices unless otherwise stated. For partial closure notices, see EM2155.

There is separate legislation relevant to the closure of enquiries for

  • individuals, trustees and NRCGT at TMA70/S28A
  • partnerships at TMA70/S28B
  • claims at TMA70/Sch1A/Para 7
  • companies at FA98/Sch18/Para 32.

You must issue a separate final closure notice in respect of each return or claim that you have enquired into. You must also issue a separate final closure notice in respect of each return where you have issued a partial closure notice. You should not issue a final closure notice in respect of any pre-SA or pre-CTSA years, or for any year for which the enquiry window is closed. In such cases further tax is assessable only under the discovery provisions.

The legislation that applies to individuals, partnerships or claims is similar but the legislation that applies to companies is slightly different.

Your enquiry into a return will normally be brought formally to a conclusion by the issue of a final closure notice. Your final closure notice will be issued either

  • when HMRC considers the enquiries are complete, or
  • when the tribunal directs that such a notice should be issued EM1975+. You must issue a final closure notice when directed by the tribunal to do so even if you hope to enter into a contract settlement.

When you issue a final closure notice you tell the taxpayer your view of the current position and make any amendments needed.

An SA taxpayer has rights of appeal against

  • your conclusions, or
  • any amendment which you make.

A company can only appeal against the amendment.

The appeal against an SA amendment or conclusions must reach you within 30 days of the issue of the final closure notice.

The appeal against a CTSA amendment must reach you within 30 days of the company receiving the amendment.

The normal procedures for appeals and postponements will apply, see ARTG2120+.