IHTM39041 - Closing a file: introduction to procedures


When all the enquiries and actions are completed and all the tax, interest and penalties (if applicable) have been collected, and the file is not to remain open as either a future claim or instalment file, it can be closed.

The following paragraphs describe the action necessary for you to close a file ensuring that all the associated SAGE, COMPASS, penalty and compliance records are completed and also closed.