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HMRC internal manual

Self Assessment Claims Manual

Giving Effect to Claims: Enquiries


Where a claim is subject to an enquiry, the action needed to give effect to it need not be taken until the enquiry is concluded. However, the officer of the Board responsible for the enquiry may give effect to the claim, in whole or in part, on a provisional basis.

Where a claim generates a repayment you can

  • open an enquiry
  • withhold the repayment and
  • find that this is the best course of action to follow because

    • it often prevents any problems with the recovery of tax at the conclusion of the enquiry, and
    • in avoidance cases it also prevents any groundless complaints that we have somehow encouraged or tacitly agreed to schemes by making the repayment.

Following the closure of an enquiry into a claim, the officer of the Board (or the Board) must give effect to the claim, as amended by the closure notice, within 30 days of the date on which the closure notice was issued.