When all aspects of the enquiry have been dealt with you should tell the taxpayer that the enquiry has been settled and what matters, if any, remain outstanding. For example, instalments of tax, payment or repayment assessment and situations involving future review. You should also issue SL124 (A or B) to give formal clearance
You must make sure the correct amount of yield is recorded on
ERS and close the ERS record (
IHTM29110). This means that COMPASS
will no longer generate six monthly progress review dates. If
further progress reviews are due you should use ALF.
You should check whether you need to refer the case for a
high-yield review (
IHTM29153)
Record the date the position was agreed on COMPASS by entering
the Tax Agreed date on the Case Summary (
IHTM31113) screen. Click on the update
button in the Designatory box in the case summary screen, and enter
the date that you were satisfied with the information provided,
have agreed or accepted the values returned and, if necessary, have
issued final calculations.
If the Date of Receipt (
IHTM31102) has not been entered, enter
this date at the same time. If you have re-opened a file where the
Date of Receipt and the Tax Agreed has not been previously
recorded, use the date the IHT400 was originally received and the
date the tax was agreed when the file was closed for the first
time.
Consider whether any future reviews are needed. ( IHTM39000)
