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HMRC internal manual

Self Assessment Claims Manual

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HM Revenue & Customs
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Making Enquiries Into Claims: Concluding the Enquiry

Similar to enquiries into returns, enquiries into claims can be concluded by formal procedures or by the negotiation of a contract settlement to include any tax, interest and penalties due as a result of the enquiry.

Claim made in a Return

Where the claim was made in a return and the enquiry was opened under section 9A TMA 1970, you should follow the normal procedures for concluding the enquiry. The closure notice would be issued under section 28A and would need to:

  • State the officer’s conclusions as a result of the enquiry
  • State that in the officer’s opinion no amendment of the return is needed or make the amendments to the return so as to give effect to his conclusions.
  • Show the revised figure of tax payable as a result of the amendments.

In the case of a partnership return, the enquiry would be opened under section 12AC and the closure notice would be issued under section 28B.

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Claim made Outside a Return

Where the claim was made outside a return and the enquiry was opened under Para. 5(1) Schedule 1A, any closure notice would be issued under para.7 Schedule 1A. As with the section 28A notice, the notice issued under para.7 would need to:

  • State the officer’s conclusions as a result of the enquiry
  • State that in the officer’s opinion no amendment of the claim is needed or make the amendment to the claim to arrive at the correct figure.
  • Show the revised figure of tax payable as a result of the amendment.

Where the claim was not a claim for the discharge or repayment of tax, the closure notice must either:

  • Allow the claim or
  • Disallow the claim in full or to the extent that the officer considers to be appropriate.