Finance (No. 2) Act 2023

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.