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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Companies: Groups: Closing Enquiries

You may be unable to reach a conclusion as to the accuracy of one company’s return until enquiries into the return of another company (or companies) in the group have been completed. In these circumstances you should ensure that you do not close your enquiry until the outstanding matter has been resolved and can be incorporated in your conclusions. If there are no other aspects on which you require information from your company, you should explain why you are unable to complete your enquiry at that point.

An amount in one company’s return may affect the liability of another company. Losses or other negative amount surrendered as group relief is an obvious example. When closing your enquiry you need to ensure that the returns for both companies are adjusted, see EM8140.