Q. For nearly two years I have been subject to a drawn-out enquiry by an HMRC officer. I’ve acted in good faith and provided everything that I‘ve been asked to send in, but the officer keeps asking for more and more paperwork. I'm confident that no errors have been made and have written to him asking for a closure notice, but this has been refused. Is there a way I can force the issue?
A: You can apply to the Tribunal to ask it to direct HMRC to close the enquiry by using form T245, which you can find here. It may be worth contacting the officer to inform them of your intentions. This might give them the prod needed to close the matter down of their own accord.
About the Author
Beverley Howells
Partner
Beverley is a partner with Torgersens, specialising in tax. Her role covers all aspects of taxation, from managing compliance to providing business advice. Her main areas of expertise are in business tax and corporation matters and in particular, acting for owner-managed businesses.
Having joined the firm as a graduate trainee, Beverley qualified as a Chartered Accountant in 2000.
Outside of work, Beverley’s favourite place is the beach, enjoying a walk along our beautiful North East coastline. Ideally, she would be joined by a canine companion and has recently started a campaign for her own office dog!
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