Taxes Management Act 1970 section 28ZD

Effect of referral on enquiry

Section 28ZD explains what happens to an HMRC enquiry when a question arising during that enquiry has been referred to the tribunal for determination, effectively pausing certain aspects of the enquiry until the referral is resolved.

• While a referral is in progress, HMRC cannot issue a partial closure notice on the referred question or a final closure notice on the enquiry
• No application can be made to the tribunal to direct HMRC to issue either a partial or final closure notice during the referral
• A referral is considered in progress from the point the notice of referral is given, provided it has not been withdrawn and the questions have not been finally determined
• A referred question is finally determined only when the tribunal has decided it and there is no further possibility of that decision being varied or set aside