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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: SA Legislation: Elements of SA Closure Notices

TMA70/S28A

TMA70/S28B

TMA70/SCH1A/PARA 7

Your closure notice must

  • inform the taxpayer that you have completed your enquiries
  • state your conclusions, including your conclusions about any claims or elections that do not affect the self assessment
  • state that no amendment is needed or make the amendments required to give effect to your conclusions.

The enquiry is completed when the closure notice is issued to the taxpayer. A copy should be sent to the taxpayer’s agent.

If the taxpayer amended the return during your enquiry you will normally have included the amendment in your enquiry. If not, the taxpayer’s amendment takes effect when your closure notice is issued.

Where more than one officer has been involved in working the enquiry, the closure notice must always be issued by the case owner EM1535.