Once you have issued a closure notice it normally means that you
cannot seek any further information about the return. But at the
hearing of an appeal against a HMRC amendment at the conclusion of
an enquiry either you or the Commissioners may consider that the
taxpayer ought to produce further information in support of
arguments advanced at the hearing. If so, it may be appropriate in
exceptional circumstances to suggest to the Commissioners that they
issue a notice under Regulation 10 (see
EM5750+) to
require the production of the information.
These circumstances might arise for example where there has
been an enforced early completion of an enquiry following a
Commissioners’ direction and, based on the limited
information which was available, you have amended the
taxpayer’s self assessment to a higher figure with which he
or she disagrees.
However, you must ensure that this is not interpreted as a
means of continuing an enquiry which has been formally completed.
You must avoid in particular the appearance of re-opening enquiries
which have been completed following a Commissioners’
direction. You should seek advice Central Policy: Tax
Administration Policy in any case where you are uncertain whether
it is appropriate to suggest to the Commissioners that they might
issue a Regulation 10 notice.
