Schedules
Schedule 14Administration of multinational top-up tax
Part 6Enquiries into a self-assessment return
22
1
Any matter to which an enquiry into a return relates is completed by an officer of Revenue and Customs giving the filing member a partial closure notice.
2
An enquiry into a return is completed by an officer of Revenue and Customs giving the filing member a final closure notice.
3
In this Part of this Schedule, “closure notice” means a partial closure notice or a final closure notice.
4
A closure notice is a notice stating—
a
that the enquiry, or the enquiry in so far as it relates to a particular matter, is complete;
b
the conclusion reached in the enquiry.
5
The conclusion must be one of the following—
a
that no amendment of the return is required, or
b
that the amendments of the return specified in the notice are to be made.
6
A closure notice takes effect when it is given to the filing member.
7
The officer—
a
must provide additional information together with the notice as to the basis for the conclusion;
b
may provide such other information as the officer thinks fit.
8
A final closure notice may not, in relation to a matter to which a partial closure notice relates, state a different conclusion in respect of that matter to that stated in the partial closure notice.