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HMRC internal manual

Enquiry Manual

Concluding an Enquiry: SA Legislation: When is an SA Enquiry Legally Completed and Amendments Valid

TMA70/S28A(3)
TMA70/S28A(4)
TMA70/SCH1A/PARA 7(4)

An enquiry into the matter is completed when you issue your partial or final closure notice telling the taxpayer

  • you have completed your enquiries into any matter, or
  • in the case of a final closure notice, that your enquiry has been fully completed, and
  • what your conclusions are
  • making any necessary amendments.

TMA70/S28A(2)(b)
TMA70/S28B(2)(b)
TMA70/SCH1A/PARA 7(2)
TMA70/SCH3ZA/PARA 5

Amendments are valid when you issue your partial or final closure notice.

The due date for any payment of extra tax now due, or for any repayment now due to the taxpayer, is within 30 days after the partial or final closure notice is given.

Unless you know the exact date of receipt we assume that first class post takes two working days to arrive and second class post takes 4 working days. Working days do not include weekends or Bank Holidays.

If the closure notice is posted second class on Tuesday 21 September 2004, it is received (“notice given”) 4 working days later on Monday 27 September and any tax must be paid by 27 October 2004 (30 days after notice was given).