TC09600 - [2025] UKFTT 00919 (TC)

The closure notices were issued under TMA s 28A, which provides that “the enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice” that this is the position, and provides him with any amendments to that return.

The discovery assessment was issued under TMA s 29; the related assessing procedure is at TMA s 30A. By subsection (3) this provides that “notice of any such assessment shall be served on the person assessed…”.

FA 2008, Sch 36 provides, at para 46(1):

“Where a person becomes liable for a penalty under paragraph 39, 40 or 40A,

(a)

HMRC may assess the penalty, and

(b)

if they do so, they must notify the person.”

FA 2007, Sch 24, para 13 provides that:

“Where a person becomes liable for a penalty under [Sch 24] HMRC must

(a)

assess the penalty,

(b)

notify the person; and

(c)

state in the notice a tax period in respect of which the penalty is assessed…”

FA 2009, Sch 55 para 18 and Sch 56 para 11 set out essentially identical requirements to those in FA 2007, Sch 24.