EM2167 - Working the enquiry: partial closure notices: when a jeopardy amendment has been made
Jeopardy amendment is the term used to describe an amendment we have made to a self-assessment when an enquiry cannot yet be closed, but tax would have been lost if we did not make the amendment. See EM1951 for guidance on when to make a jeopardy amendment.
If a jeopardy amendment has been made to a self-assessment for a particular issue, you can still issue a partial closure notice (PCN) for that same issue once enquiries have been completed.
»Ê¹ÚÌåÓýapp interaction between jeopardy amendments and PCN or final closure notice (FCN) can be complicated. If you need to issue a PCN or FCN in a case where there is already a jeopardy amendment for that year, contact the specialist technical team, see EM21000.