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Introduction

Elements of partial and final self-assessment Closure Notices - Closure Notice terminology

Elements of partial and final SA Closure Notices

Elements of CTSA Closure Notices

Notice to reflect all matters to which an enquiry relates

What does not Constitute a Closure Notice

Figures Used in Closure Notice

Timing of Final Closure Notice: General

Timing of Final Closure Notice: No Co-operation

Calculating the Amount of Tax on an SA Partial or Final Closure Notice

Examples of the Amount of Tax on SA Closure Notices

When is an SA Enquiry Legally Completed and Amendments Valid

SA Closure Notice Returned

SA Final Closure Notice - No Amendment Necessary

SA Closure Notice - Standard Form

Final SA Closure Notice - Claim/Election not in Return

Final SA Closure Notice - Interaction with Jeopardy Amendments

Appeals Against Jeopardy or Closure Notices

Further Information

CTSA - Form of Closure Notice

CTSA - Manual Closure Notice

CTSA - Amounts to be Included in Closure Notices

CTSA - Consequential Amendments to Returns for Other Periods

CTSA - Return for the Wrong Period

CTSA - Example of Return for the Wrong Period