Requesting closure of a compliance check

Produced by Tolley in association with

Owner-Managed Businesses

Guidance

At any time during the course of a compliance check, a taxpayer may apply to the Tribunal for a direction that HMRC should issue either a final or partial closure notice within a period specified by the Tribunal. See the Amendments to a return during a compliance check guidance note. See TMA 1970, ss 28A(4), 28B(5) for individuals and trustees, and for partnerships, respectively, and FA 1998, Sch 18, Part IV, para 33(1) for companies.

Note that this guidance note uses the term ‘compliance check’ in line with HMRC’s current terminology. However, the term ‘enquiry’ is still used in the referenced legislation.

Open compliance checks

An application for a partial or final closure notice will relate to formal compliance checks opened by HMRC under TMA 1970, s 9A (for individuals and trustees), TMA 1970, s 12AC (for partnerships) or FA 1998, Sch 18, Part IV, para 24 (for companies). Closure applications can only be made in relation to compliance checks opened using these formal powers.

An adviser should be mindful

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

TAKE A FREE TRIAL

Popular Articles

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more

Personal Tax

Foreign self-employment

Foreign self-employmentTrading in another jurisdiction involves many issues, only some of which involve taxation. Advice should be taken, not only in relation to tax but on the wider business implications. For an overview of the points to consider for certain jurisdictions see Tolley's Global

14 Jul 2020 11:44 | Produced by Tolley Read more

Employment Tax

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more

��Ƶ