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Where Taxpayers and Advisers Meet

Closure notice

Posts: 7
Joined: Sun Dec 12, 2010 6:10 pm

Closure notice

Postby asimmalik » Wed Oct 07, 2015 5:51 pm


A self employed client was under investigation for 2013 tax return. We replied to inspector's queries & provided the documents in January. Since then inspector didn't enquire any further.

Now out of blue inspector inspector left me a message that he will be issuing formal notices to open enquiry for 2014 tax return. I think the reason he is doing is because the enquiry window will lapse next week.

Treating both years independent, can we send him a formal request for a closure notice for 2013 as we didn't hear from him for last 6 month. Assuming he wont as he is enquiring the following year can we apply to tribunal for a closure notice.


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Joined: Sat Feb 01, 2014 3:26 pm

Re: Closure notice

Postby bd6759 » Thu Oct 08, 2015 10:47 pm

Formal requests for closure must be made to the Tribunal.

All the Tribunal can do is instruct HMRC to issue a closure notice, It cannot tell HMRC what to include in the Notice. Might be worth asking the inspector what the problem is rather than do nothing.

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Location: Operate Nationally but based in Aberdeen

Re: Closure notice

Postby wamstax » Thu Oct 08, 2015 11:55 pm

As bd says it is best to try and find out what is causing the hold up for 2013 as applying for a Closure notice without knowing exactly what the difficulties being experienced are could backfire with the closure notice (if the Tribunal directed HMRC to do it within a certain time limit) containing "penal" adjustments. Have you clarified with the client for example if there is the possibility of amounts of tax having been unpaid for 2013 and he knows it but you don't. In that event of course you would get a bloody nose at any Tribunal.

Given that the Inspector is issuing a notice of 2014 (and remember it is not when he issues it but when it is received by the client) it suggests that his information is available suggesting that there is tax unpaid for the following year and he doesn't want to have the uphill task of subsequently proving a discovery situation.

You need to find out exactly what the score is before deciding to seek a closure notice from the Tribunal.
regards and hope this helps
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