A taxpayer who is the subject of an enquiry into a claim made
outside a return may apply to the General or Special Commissioners
for a direction requiring an officer of the Board to issue a
closure notice within a specified period (TMA70/SCH1A/PARA7(5)).
This is analogous to the right of a taxpayer to who is the
subject of an enquiry into a return to apply to the Commissioners
under TMA70/S28A(4) for a direction requiring an officer of the
Board to issue a closure notice. The guidance at AH2120 and
subsequent paragraphs regarding an application for a closure notice
with regard to an enquiry into a return also applies to an
application for a closure notice with regard to an enquiry into a
claim made outside a return.
