Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Technical Teams Operational Guidance

TTOG6600 · Case closure: reopening settlements

  • TTOG6605 · Reasons
  • TTOG6610 · Principles
  • TTOG6615 · Payment of additional VAT
  • TTOG6620 · Claims to cancel forward interest
  • TTOG6625 · Reopening for other reasons
  • TTOG6630 · Settlement thought to be inadequate
  • TTOG6635 · Procedure for reducing or repaying a settlement charge
  1. Case closure: reopening settlements: contents
  2. Case closure: reopening settlements: reopening for other reasons

TTOG6625 | Case closure: reopening settlements: reopening for other reasons

From HM Revenue & Customs · Technical Teams Operational Guidance

Losses can arise post settlement and a valid claim can be made to carry these back into the investigation period (see EM6413). The amount to be repaid or cancelled should be calculated and matters should proceed as at TTOG6635.

A claim to re-open because of a change of view should be resisted. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

PreviousNext
PrivacyTerms