Appeal against a closure notice or a HMRC amendment made by a
closure notice
TMA70/SCH1A/PARA9(1)(a) grants the right of appeal against a
conclusion stated in a closure notice or an amendment made by a
closure notice in respect of a claim for discharge or repayment of
tax.
TMA70/SCH1A/PARA9(1)(b) grants the right of appeal against a
decision contained in a closure notice in respect of a claim which
is not for discharge or repayment of tax.
The guidance at AH2110 regarding an appeal against an
amendment made against a closure notice or a HMRC amendment of a
self-assessment made by a closure notice also applies to an appeal
against a closure notice issued at the end of an enquiry into a
claim outside a return or an appeal against HMRC amendment of the
claim.
The appeal must be made within 30 days of the date on which
the closure notice was issued unless the claim relates to
in which case the time limit is 3 months from the date on which
the closure notice was issued.
The appeal is to the General Commissioners, subject to the
appellant’s right to elect for the appeal to be heard by the
Special Commissioners, unless the claim is one where the statutory
right of appeal is to the Special Commissioners. See AH0500 for
more guidance on whether an appeal should be heard by the General
or Special commissioners.
If you need to list an appeal against an amendment or
decision on a claim for hearing by the Commissioners make sure that
you list any linked appeals at the same time, e.g. an appeal
against a coding notice based on a refusal of the claim
If possible, settle the appeal by agreement (AH0300).
