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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
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Statutory basis for closing an investigation: assessments: closure by assessment

Some cases cannot be closed by contract settlement and closure will be by the formal route. The Enquiry Manual provides a detailed explanation of how an enquiry into a Self Assessment return is to be concluded. In these cases the Closure Notice should be issued by SI and the self assessment charges updated to reflect this. Because SI do not have CQI the SA notes on a taxpayer’s record should be updated to show the date any Closure Notices are issued.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) SIOG7205(This content has been withheld because of exemptions in the Freedom of Information Act 2000)