Paragraph 14 Completion of enquiry
United Kingdom
The enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice (“a closure notice”) that the officer’s enquiries have been completed.
A closure notice must state the officer’s conclusions and—
state that in the officer’s opinion no amendment of the return is required, or
make the amendments of the return required to give effect to the officer’s conclusions.
A closure notice takes effect when it is issued.
The taxpayer may apply to the tribunal for a direction requiring an officer of the Board to issue a closure notice within a specified period.
Any such application is subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).
The tribunal must give the direction applied for unless satisfied that there are reasonable grounds for not issuing the closure notice within a specified period.