Chapter EM1982
| Published date | 12 April 2016 |
| Record Number | EM1982 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The formal notices which may lead to closure application include
- an information notice
- a penalty notice for failure to produce information
- a jeopardy amendment
- a determination of tax liability in respect of earlier or later years
- discovery assessments for earlier years.
If the taxpayer makes an application at any of these points you should explain
- what rights they have to appeal against the formal notice
- that they may wish to consider whether Alternative Dispute Resolution (ADR) will help resolve any dispute, and
- that it would be better to follow these routes rather than pursuing the closure application.
See the ADR web pages for guidance about ADR.
No appeal right exists against a...
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