Taxes Management Act 1970 Schedule 1A paragraph 7

Completion of enquiry into claim

Section 7 of Schedule 1A sets out how HMRC formally concludes an enquiry into a stand-alone claim, the form that the closure notice must take, and the claimant's right to apply to the tribunal if the enquiry is taking too long.

• An enquiry is completed when HMRC issues a closure notice stating their conclusions, which takes effect immediately upon issue.
• For claims seeking a discharge or repayment of tax, the closure notice must either confirm no amendment is needed or amend the claim to correct any shortfall or excess.
• For all other types of claim, the closure notice must either allow or disallow the claim, in whole or in part.
• The claimant can apply to the tribunal to compel HMRC to issue a closure notice within a specified period, and the tribunal must grant this unless HMRC can show reasonable grounds for needing more time.