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EM2164 | Working the enquiry: partial closure notices: taxpayer amendments

From HM Revenue & Customs · Enquiry Manual

A person can amend their return after an enquiry has been opened, as long they are within the ordinary time limits to do so. See EM1906.

If you agree with the taxpayer’s amendment, and it’s for an issue

  • being completed by a partial closure notice (PCN) – you should include the amendment in your PCN figures

  • still being checked as part of the enquiry – you should include the amendment when you complete that issue (either by PCN, final closure notice (FCN) or contract settlement)

  • that has not been checked as part of the enquiry – you should include the amendment when the enquiry is closed, either by FCN or contract settlement

If you do not agree with the taxpayer’s amendment you must include as a conclusion of the relevant PCN or FCN that the amendment is not correct.

See EM1520 for guidance on opening an enquiry into a taxpayer amendment.