C7C8C5C13C9C4C3C2C1C12C6C10 PART IV ASSESSMENT AND CLAIMS

Annotations:
Modifications etc. (not altering text)
C7

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)

C8

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)

C13

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))

C9

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))

C2

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)

C1

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)

C12

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)

C6

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

C10

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

C11F1028AC10 Completion of enquiry into personal or trustee return F6...

F31

This section applies in relation to an enquiry under section 9A(1) F9... 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 F4state 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 F2partial or final closure notice takes effect when it is issued.

4

The taxpayer may apply to the F11tribunal for a direction requiring an officer of the Board to issue a F8partial or final closure notice within a specified period.

F55

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 F12tribunal shall give the direction applied for unless F14... satisfied that there are reasonable grounds for not issuing F1the partial or final closure notice within a specified period.

F137

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.