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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Concluding an Enquiry: SA Legislation: SA Closure Notice - Claim/Election not in Return

TMA70/SCH1A/PARA 7 and 8

Where your enquiry is into a claim or election which is not included in a return your closure notice must

  • inform the claimant that the enquiry is completed, and
  • state your conclusions.

Where the claim or election was for the discharge or repayment of tax the closure notice must also either

  • state that no amendment is required, or
  • make the amendments to the claim required to give effect to your conclusions.

Where the claim or election was not for the discharge or repayment of tax the closure notice must also either

  • allow the claim or election, or
  • disallow it, wholly or to such extent as appears appropriate.

Use the appropriate version of form ITSA30 for your closure notice. You can find the different versions in SEES forms and letters. You can use ITSA30 as a draft for a closure notice to a company, but you need to change phrases such as ‘your claim’ to ‘the company’s claim’ in appropriate places.

Giving Effect to Amendments - TMA70/SCH1A/PARA 8

Within 30 days of the issue of the closure notice amending the claim you must give effect to the amendment (whether or not an appeal has been made) by making any necessary adjustments whether by

  • assessing the claimant,
  • discharging tax, or
  • repaying tax.

In practice you should make arrangements for the assessment, discharge or repayment at the same time as you send the closure notice, so that you do not miss the 30 day window.

If an assessment is necessary for this purpose it is not out of time, even if the normal time limits have passed, provided it is made within this 30 day period - TMA70/SCH1A/PARA 8(3).

An appeal may be brought against any conclusion stated, amendment made, or decision contained in the closure notice - TMA70/SCH1A/PARA 9, 10 and 11.