When opening an enquiry, HMRC will usually raise questions about a tax return, and begin a dialogue with the taxpayer or any professional advisers.
An enquiry comes to an end with the issue by HMRC of a closure notice. Taxpayers who believe that an enquiry is being unreasonably prolonged may ask the tax tribunal to order HMRC to issue a closure notice. This is therefore a valuable taxpayer safeguard when correctly used.
In this book, the author examines the statutory rules and addresses the practicalities of the closure notice from the taxpayer’s point of view. In particular, the text examines how to obtain a notice and how to deal with it once it has been issued (including challenging the notice when appropriate).
The book complements other titles by the same author, including in particular Schedule 36 Notices, Tax Appeals and Taxpayer Safeguards, all available from Claritax Books.
