Documents for Business

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Introduction to this document

Request for closure of enquiry letter

If you believe you’ve given HMRC all the information it has requested, you can ask it to close the enquiry. Your first step is to write a letter asking for the enquiry to be closed or for details of the further information it requires.

Stalled enquiry

If the inspector running the enquiry has already dragged out the investigation and nothing seems to be happening use our Request for Closure of Enquiry Letter.

Considerations

Various factors should be considered before applying to the tribunal for such a closure notice, including:

  • the length of time that the enquiry has been on-going
  • how co-operative you have been with HMRC - try to be proactive when responding to an HMRC enquiry
  • the manner in which HMRC has conducted the enquiry; and
  • the extent of the outstanding queries/requests from HMRC.