Taxes Management Act 1970 section 28ZA

Referral of questions during enquiry

Section 28ZA allows questions arising during an HMRC enquiry into a tax return to be referred to the tax tribunal for a ruling, provided the taxpayer and HMRC agree to do so jointly.

• During an open enquiry into a personal or partnership tax return, any question connected with the subject matter of that enquiry may be referred to the tribunal for determination.
• A referral must be made jointly by the taxpayer and an HMRC officer, and notice must be given to the tribunal.
• More than one question can be referred during the same enquiry, each by a separate notice of referral.
• The enquiry is treated as being in progress from the date the notice of enquiry is given until the date a partial closure notice is issued for the matter in question, or, if none is issued, until a final closure notice is issued.