EM3830 - Concluding the Enquiry: SA Legislation: Contents

EM3831Introduction
EM3832Elements of ITSA Closure Notice
EM3833Elements of CTSA Closure Notices
EM3835Notice to Reflect All Aspects of Enquiry
EM3836What does not Constitute a Closure Notice
EM3840Figures Used in Closure Notice
EM3845Timing of Closure Notice: General
EM3846Timing of Closure Notice: No Co-operation
EM3850Calculating the Amount of Tax on an ITSA Closure Notice
EM3851Examples of the Amount of Tax on ITSA Closure Notices
EM3852When is an ITSA Enquiry Legally Completed and Amendments Valid
EM3853Closure Notice Returned
EM3855Closure Notice - ITSA - No Amendment Necessary
EM3857Closure Notice - ITSA - Standard Form
EM3860Closure Notice - Claim/Election not in Return
EM3865Closure Notice - Interaction with Jeopardy Amendments
EM3867Appeals Against Jeopardy or Closure Notices
EM3868Further Information and Regulation 10 Notices
EM3870CTSA - Form of Closure Notice
EM3871CTSA - Amounts to be Included in Closure Notices
EM3875CTSA - Response to Closure Notice
EM3876CTSA - Importance of Time Limits for Making Amendments
EM3878CTSA - Consequential Amendments to Returns for Other Periods
EM3885CTSA - Return for the Wrong Period
EM3886CTSA - Return for the Wrong Period - Example