HMRC internal manual

Self Assessment Claims Manual

SACM8055 - Making Enquiries Into Claims: Concluding the Enquiry

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

Like enquiries into returns, enquiries into claims can be concluded by formal procedures or through 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 S9A, you should follow the normal procedures for concluding the enquiry. The closure notice is issued under S28A and must

  • state that you have completed your enquiries 
  • state your conclusions as a result of the enquiry
  • state that in your opinion no amendment of the return is required or make the amendments to the return required so as to give effect to your 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 S12AC and the closure notice would be issued under S28B.

Claim made Outside a Return

Where the claim was made outside a return and the enquiry was opened under Sch1A Para 5(1), any closure notice is issued under Sch1A Para 7. As with the S28A notice, the notice issued under Para 7 must

  • state that you have completed your enquiries
  • state your conclusions as a result of the enquiry
  • state that in your opinion no amendment of the claim is required 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.