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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: SA Legislation: Notice to Reflect All Aspects of Enquiry

You should ensure that the conclusions stated in the closure notice reflect all the matters which have been the subject of the enquiry. If you are the case owner for the enquiry you are responsible for ensuring that all the necessary adjustments are reflected in the notice, including adjustments on aspects which were considered by other officers and not by you personally. Your conclusions should include the extent to which any claims or elections included in the return should be disallowed even though they would not require any amendment to the taxpayers’ self assessment e.g. losses carried forward.

You must also deal with any amendment the taxpayer has made during the enquiry.

If you did not enquire into the amendment you must say so in your closure notice and you must give effect to the amendment.

If you enquired into the amendment and concluded it is correct you must now give effect to it in your closure notice.

If you enquired into the amendment and concluded it was incorrect your closure notice must give conclusions and make amendments that cover the taxpayer’s amendment as well as the rest of the return.