SACM8050 | Making Enquiries Into Claims: Closure Application Made

Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

If the claimant feels that the officer has no reasonable grounds for continuing with the enquiry, the claimant may apply to the tribunal for a direction to close the enquiry. If a direction is given the officer is required to conclude the enquiry and issue a formal closure notice.

Where the claim was made in a return and the enquiry was opened under S9A, S28A(4) will apply.

Where the claim was made outside of a return and the enquiry was made under Sch 1A Para 5(1), Para 7(5) applies.

Closure applications are covered in more detail at EM1976+.