EM3830 - Concluding the Enquiry: SA Legislation: Contents
Introduction |
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Elements of SA Closure Notice |
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Elements of CTSA Closure Notices |
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Notice to Reflect All Aspects of Enquiry |
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What does not Constitute a Closure Notice |
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Figures Used in Closure Notice |
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Timing of Closure Notice: General |
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Timing of Closure Notice: No Co-operation |
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Calculating the Amount of Tax on an SA Closure Notice |
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Examples of the Amount of Tax on SA Closure Notices |
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When is an SA Enquiry Legally Completed and Amendments Valid |
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SA Closure Notice Returned |
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SA Closure Notice - No Amendment Necessary |
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SA Closure Notice - Standard Form |
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SA Closure Notice - Claim/Election not in Return |
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SA Closure Notice - Interaction with Jeopardy Amendments |
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Appeals Against Jeopardy or Closure Notices |
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Further Information |
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CTSA - Form of Closure Notice |
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CTSA - Manual Closure Notice |
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CTSA - Amounts to be Included in Closure Notices |
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CTSA - Consequential Amendments to Returns for Other Periods |
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CTSA - Return for the Wrong Period |
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CTSA - Return for the Wrong Period - Example |
