C1C2C3C6C7C4C5C8C9C11C10C13 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C1

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)

C2

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)

C6

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C7

Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C8

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C9

Pt. 4 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C11

Pt. 4 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

C10

Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44

C13

Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)

C12F128AC13 Completion of enquiry into personal or trustee return F14...

F61

This section applies in relation to an enquiry under section 9A(1) F13... of this Act.

1A

Any matter to which the enquiry relates is completed when an officer of Revenue and Customs informs the taxpayer by notice (a “partial closure notice”) that the officer has completed his enquiries into that matter.

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 F7partial or final closure notice must F8state 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 F9partial or final closure notice takes effect when it is issued.

4

The taxpayer may apply to the F2tribunal for a direction requiring an officer of the Board to issue a F10partial or final closure notice within a specified period.

F35

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 F11the partial or final closure notice within a specified period.

F127

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

8

In the Taxes Acts, references to a closure notice under this section are to a partial or final closure notice under this section.