ESSUM56320 - Option notifications: Completion of enquiry - application for closure notice

The employer or the individual (in the case of an enquiry into the working time commitment) may apply to the Tribunal (before 1 April 2009 the Commissioners) to direct HMRC to issue a closure notice within a specified period. The Tribunal (before 1 April 2009 the Commissioners) hearing the application, which must be heard and determined in the same way as an appeal, will give a direction, unless they are satisfied that there are reasonable grounds for not giving a closure notice within a specified period.