http://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/14/2021-10-01Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2021-10-01SCHEDULESSCHEDULE 8Digital services tax: returns, enquiries, assessments and appealsPART 4Enquiry into returnCompletion of enquiry14(1)

An enquiry is completed when an officer of Revenue and Customs by notice (a “closure notice”) informs the responsible member that the enquiry is complete and states the conclusions reached in the enquiry.

(2)

A closure notice must either—

(a)

state that in the opinion of an officer of Revenue and Customs no amendment of the return is required, or

(b)

make the amendments of the return required to give effect to the conclusions stated in the notice.

(3)

A closure notice takes effect when it is issued.

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