SDLTM82550 - Compliance: Concluding an enquiry

Closure notices: Closure applications by the purchaser: Following the issue of a FA03/SCH10/PARA14 formal notice

The issue of a formal notice to produce documents etc for purposes of enquiry under FA03/SCH10/PARA14 may lead to a closure application.

If the purchaser makes an application for a closure notice at this point the appropriate rights of appeal under FA03/SCH10/PARA15 should be explained.

It should be suggested that it might be preferable for the purchaser to follow this route rather than pursue the closure application.