Making Enquiries Into Claims: Giving Effect to Amendments After Completion of the Enquiry
For claims which are the subject of enquiries under para.5(1) Schedule 1A, there are special rules within para.8 of that schedule that cover how to give effect to such amendments.
Once the enquiry has been completed and the closure notice has been issued, the officer is required to give effect to the claim or the amended claim. This could mean:
- That an assessment is made on the claimant.
- That tax is discharged or repaid (proof of payment may be needed)
In the case of a claim made by a partnership, it may be necessary to make assessments on some or all of the partners or to make discharges or repayments in respect of some or all of them.
Para.8 Schedule 1A stipulates that any assessments or amendments are to be made within 30 days after the date on which the closure notice, detailing the amendments, was issued. This is true of claims made by individuals and those made by partnerships.