Taxes Management Act 1970 section Sch 3ZA para 5

Amendment of personal or trustee return by closure notice

Section Sch 3ZA paragraph 5 deals with when tax becomes payable or repayable following the amendment of a personal or trustee self-assessment by a closure notice after an HMRC enquiry.

• Applies when a self-assessment is amended by a closure notice issued under section 28A following an HMRC enquiry
• Covers both amounts of tax payable to HMRC and amounts repayable to the taxpayer
• Includes income tax and amounts on account of capital gains tax
• The amount must be paid or repaid by the end of the 30-day period beginning with the day the closure notice was given