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HMRC internal manual

Enquiry Manual

Concluding an Enquiry: SA Legislation: SA Closure Notice - Standard Form

Where you are amending:

  • the return, or
  • an amendment to the return (whether made before or during the enquiry,) or
  • a claim or election (by whole or partial refusal) made in the return, or
  • any combination of the above

use the appropriate version of the form which you can find in SEES forms and letters.

If your enquiry did not result in an amendment (even if you are now giving effect to a taxpayer amendment made during your enquiry) refer to EM3855.

Where your enquiry was into the amendment of a return only, you should use the appropriate version of form ITSA31, which you can find in SEES.

Where, based on the conclusions you state in your closure notice, the taxpayer may be due a repayment enclose form R38 when you issue the notice, which you can find in SEES. For general advice on repayments see SAM (Repayments).

For closure of enquiries made into claims outside a return, see EM3860.