C1C5C3C4C2 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 4 applied (with modifications) (E.W.) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 20(1), 45(4)

C3

Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)

C4

Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

F228A Completion of enquiry into personal or trustee return

1

An enquiry under section 9A(1) of this Act is completed when an officer of the Board by notice (a “closure notice”) informs the taxpayer that he has completed his enquiries and states his conclusions.

In this section “the taxpayer” means the person to whom notice of enquiry was given.

2

A closure notice must either—

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 closure notice takes effect when it is issued.

4

The taxpayer may apply to the F3tribunal for a direction requiring an officer of the Board to issue a closure notice within a specified period.

F15

Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).

6

The F4tribunal shall give the direction applied for unless F5... satisfied that there are reasonable grounds for not issuing a closure notice within a specified period.