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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: SA Legislation: Notice to reflect all matters to which an enquiry relates

Where a partial closure notice has not been issued you should ensure that the conclusions stated in the closure notice reflect all the matters which have been the subject of the enquiry.

Where one or more partial closure notices have previously been issued you should inform the taxpayer that you have completed your enquiries into the remaining matter(s). You should ensure the conclusions stated in the final closure notice reflect all the remaining matters which were 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 relevant notice, including adjustments on matters 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 taxpayer’s self assessment, for example 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 issue one or more partial closure notices, any taxpayer amendment will be restricted to the matters to which the relevant notice relates, or the matters affected by the amendment.

If you enquired into the amendment and concluded it was incorrect your closure notice must include conclusions about the amendment as well as your conclusions about the original self assessment.