Closure notice

by **skang** on Fri Aug 21, 2009 1:38 pm

Further to the ongoing issues with HMRC and awaiting the repayment, they have finally stated that they are sending the cheque and we should have it within a week :shock:

not bad for 4mths waiting

What I wanted to know is I haven't as yet received a letter stating "Closure notice"

I have had the following though

18.03.09
Letter stating that they appreciate we want to bring the enquiry to the earliest possible conclusion, and further down that they are seeking to bottom out the figures to establish the true position of the business and allow earliest conclusion of the case

29.04.09
I am aware that your are keen to achieve closure, I can advise that HMR has accepted the disclosure report and subsequent documentations submitted as true representation. The outcome therefore be that the investigation into your personal tax affairs will be formally notified to you once a final figure has been calculated, I can also advise that HMRC will be issuing a repayment to xxx ltd, the precise sum has not yet been calculated, I will notify you of any other issues regarding xxx ltd that require your attention

15.05.09
I can advise that the investigation will shortly be concluded, I have already stated that I am not able to state precisely how much the repayment will be and when nut can assure you however that I will endevaour to bring matters to a close as soon as possible

18.05.09
In order to settle matters in relation to your personal tax affairs and in relation to xxx ltd, I propose to proceed as follows:
1 overpayment on SA will be repaid
2 xxx ltd PAYE figures to be amended to xxx
3 I proprose to amend the profit figure to
4 CT determination will be raised for xxx
5 that you confirm you agree to the above along with the advise regarding the current and future intensions of xxx ltd

we then agreed to the above, stating that as discussed the business will be closed as soon as we have our repayment and a closure notice

05.08.09
they wrote to advise they had forgotten to tell us about interest charges, and concluded the letter with the following statement

"I hope you can understand the way I have set out the various strans of the conclusion of xxx ltd taxation affairs. If you have any questions etc etc

In light of the above previos letters, can I assume that the case is closed and not need to press for a closure notice. I have spoken to a couple of sources and 2 of them advise we should already had a closure notice, and one said not worry about it I can take the above as read as a closure notice

by **skang** on Mon Aug 24, 2009 11:48 am

FROM What I have read under the TMA under 28a, the last letter we received with his prposals for adjustments etc is the closure notice !!! by virtue that it states, to conclude matters and settle these are the amendments required.

Therefore is this correct

by **pawncob** on Wed Aug 26, 2009 12:45 pm

18/05/09 seems to be a settlement, so a closure notice isn't necessary. Have you had an acknowledgement of the settlement?

by **skang** on Thu Aug 27, 2009 10:04 am

not as such, they are sending the overpayment and have confirmed this has been issued . .(however not received as yet)
I did speak to him the other day and he advised that he would still have to issue a closure notice, but needs to check what this should say.

What should this say.
Our disclosure report covered my husbands personal tax affairs since leaving school up to and including the year of 2007 and the investigation into the company was from the start of it being opened up until and including the year 2007.
Therefore I would assume it needed to state

Closure notice
I can confirm that we have now concluded our investigations into Mr .... and xxxx ltd.
That the settlement with adjustments etc has now resolved the matter in full for the years 1998 - 2007.

Is there anything I should be wary of and how long should I wait for this closure notice? He has said he is doing it but cannot advise how long this will be