SDLTM81800 - Compliance: Working an enquiry

Reassessing the tax payable: Purchaser requests a closure notice

A closure notice will start the penalty time limits running and bring into effect all outstanding liabilities. Enforcement action could therefore be started before a contract settlement has been finalised if a closure notice is issued. To this end a purchaser should be discouraged by the compliance caseworker from applying for a closure notice.

If the purchaser insists on a closure notice being issued prior to negotiation, then this should be done. See SDLTM82490.

It is essential that if a closure notice is issued it includes the amendments that the compliance caseworker has concluded are necessary as a result of their enquiries.