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HMRC internal manual

Self Assessment Claims Manual

Making Enquiries Into Claims: Closure Application Made

If the claimant feels that the officer has no reasonable grounds for continuing with the enquiry, the claimant may apply to the tribunal for a direction to close the enquiry. If a direction is given the officer is required to conclude the enquiry and issue a formal closure notice.

Where the claim was made in a return and the enquiry was opened under section 9A, section 28(4) will apply.

Where the claim was made outside of a return and the enquiry was made under para.5(1), para.7(5) applies

Closure applications are covered in more detail at EM1976+