EM2167 | Working the enquiry: partial closure notices: when a jeopardy amendment has been made

Jeopardy amendment is the term used to describe an amendment we have made to a self-assessment when an enquiry cannot yet be closed, but tax would have been lost if we did not make the amendment. See EM1951 for guidance on when to make a jeopardy amendment.

If a jeopardy amendment has been made to a self-assessment for a particular issue, you can still issue a partial closure notice (PCN) for that same issue once enquiries have been completed.

The interaction between jeopardy amendments and PCN or final closure notice (FCN) can be complicated. If you need to issue a PCN or FCN in a case where there is already a jeopardy amendment for that year, contact the specialist technical team, see EM21000.