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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: SA Legislation: Introduction

The guidance in this section applies to all closure notices unless otherwise stated.

There is separate legislation relevant to the closure of enquiries for

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

You must issue a separate closure notice in respect of each return or claim that you have enquired into. You should not issue a 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 closure notice. Your 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 closure notice when directed by the tribunal to do so even if you hope to enter into a contract settlement.

When you issue a 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 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+.