SDLTM82530 - Compliance: Concluding an enquiry

Closure notices: Closure applications by the purchaser: Approach

There is no guidance in the legislation about the occasions when a closure application might be made by the purchaser. Applications are most likely to be made when

• some action in relation to the return (for example, a letter is written asking questions or requesting a meeting) is taken
• there is a failure to take any action when the purchaser expects it (delay)

A compliance caseworker should be prepared to receive an application in any case which is under enquiry, however minor the point at issue.

The compliance caseworker should take the opportunity to review the enquiry, considering whether the requests for information are reasonable and justified or whether sufficient information is held to complete the enquiry.

Guidance is given in the following pages when a closure application is received in the following circumstances i.e after

• a request for information . See SDLTM82540
• the issue of a FA03/SCH10/PARA14 formal notice. See SDLTM82550
• verbal or written contact with the purchaser. See SDLTM82560
• apparent delay by the compliance caseworker. See SDLTM82570
• the information provided has been examined. SDLTM81770+

The list is not comprehensive or prescriptive as the purchaser has the right to make an application at any time during the course of the enquiry.