IHTM08139 - Closing cases: notifying the taxpayer

When all matters have been settled and the tax at all entries has been paid, you should issue the closure letter (IHTM40141) at all entries; SL124A for death files and SL124B for settlement files. There is no equivalent for lifetime files, where you should issue one of SL31-33 when the file is closed.

The closure letter can be issued earlier only

• when notifying parties of the final repayment (in this situation consider incorporating SL20 with the SL124)
• were the VOA/SV have reported and the values returned in the account have been accepted