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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Concluding an Enquiry: SA Legislation: Timing of Closure Notice - No Co-operation

You should not normally try to overcome delay by issuing a closure notice since once you have issued that notice you will not be able to make any further enquiries into the return. However in some circumstances you will need to consider the issue of a closure notice where

  • the taxpayer or agent persists in refusing to supply information and you have already exhausted all the information powers available to you
  • you have already obtained some information (whether from the taxpayer or agent or from third parties) which would enable you to arrive at a conclusion as to the amount which should be included in the taxpayer’s self assessment, and the taxpayer or agent is not co-operating.

The issue of a closure notice is most likely to be appropriate in the case where the taxpayer or agent have failed to respond to both formal notices and penalty determinations. You should not normally issue a closure notice where you have received no information whatever either before or during the course of the enquiry. In such circumstances, you would be unable to arrive at a figure for the amount which should be included in the self assessment.

When the return is amended and the taxpayer appeals against this amendment, you should follow the guidance at ARTG2120+.