SM04400 | Special Measures: Notification Letters: Reissue following expiration of a previous notice

A large business(SM02000) may receive a Special Measures Notice if within 6-months from the previous notice expiring if its behaviour doesn’t improve.

HMRC has up to 9-months from the expiry date of the previous notice to issue a new Special Measures Notice.

Where 9 months or more has elapsed since the expiration of the previous notice, HMRC is unable to issue a Special Measures Notice.

FA2016/SCH19/PT3/PARA45

Circumstances in which a Special Measures Notice can be issued following expiration of previous notice

HMRC may issue a new Special Measures Notice after the previous notice expires if:

• unco-operative behaviour occurs within 6 months of the expiry of the Warning Notice, Special Measures Notice or Confirmation Notice

• HMRC reasonably concludes the large business would have met the criteria during the original notice period

FA2016/SCH19/PT3/PARA45(2)(a)(i)-(ii)

Time limits for issuing of Special Measures Notice following expiration of previous notice

If a Warning Notice, Special Measures Notice or Confirmation Notice has expired and the criteria outlined in Circumstances in which a Special Measures Notice can be issued SM05050 have been met. HMRC must:

• notify the business of this intention within 7-months of the original notice’s expiry

• consider representations from the business before 8-months have passed from original expiry; any received after this are invalid

• issue the new Special Measures Notice no later than 9-months after the original expiry

FA2016/SCH19/PT3/PARA45(2)(b)(c)