Chapter EM1983

Published date12 April 2016
Record NumberEM1983

Contacting the taxpayer at any time during the course of the enquiry including

  • an informal request for further information, either in writing, on the telephone or at a meeting
  • a request for a meeting
  • a request to visit premises

may lead to a closure application. In any of these circumstances you should

  • attempt to convince the taxpayer and agent of your need to continue the enquiry and
  • ask them to withdraw the closure application in writing.

Where disputes do arise you should consider whether Alternative Dispute Resolution (ADR) may help you and the taxpayer...

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