Policy paper

Tax enquiries: closure rules

This tax information and impact note will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.

Documents

Details

This measure will enable HMRC to progress direct tax enquiries into non-compliance quicker by allowing closure and settlement either voluntarily or through litigation.

Updates to this page

Published 5 December 2016

Sign up for emails or print this page