Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
, see all updates

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 is completed when you issue your closure notice telling the taxpayer

  • you have completed your enquiries 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 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 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 21st September 2004, it is received (“notice given”) 4 working days later on Monday 27th September and any tax must be paid by 27th October 2004 (30 days after notice was given).