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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Case closure: general: distinction between settlement and closure

A settlement:

  • Is obtained when civil liability is imposed (see SIOG9000) or agreed (see TTOG5000).
  • Is achieved when all of the risks attaching to an individual are concluded.

Case closure:

  • Is required for all profile types (Review, Code 8, Code 9, Project).
  • Should take place after civil liability has been imposed, agreed or non-pursuit has been authorised.
  • Occurs when all of the caseflow risks relating to the investigation are ‘finalised’.