UT (Tax & Chancery) UT-2024-000113 - [2025] UKUT 00165 (TCC)

An enquiry commenced under s.9A TMA is closed by a closure notice under s.28A TMA which, so far as relevant, provides:

“28A Completion of enquiry into personal or trustee return

(1)

This section applies in relation to an enquiry under section 9A(1) of this Act.

...

(1B) The enquiry is completed when an officer of Revenue and Customs informs the taxpayer by notice (a "final closure notice")—

(a)

in a case where no partial closure notice has been given, that the officer has completed his enquiries, or

(b)

in a case where one or more partial closure notices have been given, that the officer has completed his remaining enquiries.

(2)

A partial or final closure notice must state the officer's conclusions and –

(a)

state that in the officer's opinion no amendment of the return is required, or

(b)

make the amendments of the return required to give effect to his conclusions.

(3)

A partial or final closure notice takes effect when it is issued.

…”

An enquiry commenced under paragraph 5, Schedule 1A TMA is closed by a closure notice under paragraph 7, Schedule 1A TMA which, so far as relevant, provides:

“7 Completion of enquiry into claim

(1)

An enquiry under paragraph 5 above is completed when an officer of the Board by notice (a “closure notice”) informs the claimant that he has completed his enquiries and states his conclusions.

(2)

In the case of a claim for discharge or repayment of tax, the closure notice must either–