AHP4550 - The Gateway Process: Closure of Risks
The closure point, in simple terms, is when no further operational avoidance work can be done in respect of the scheme users, or where AAB has decided by means of a Gateway 2 or 2A decision not to pursue a risk/strategy further.
For (This content has been withheld because of exemptions in the Freedom of Information Act 2000) strategies closure is achieved by means of a Gateway 2 submission recommending that the issue be closed and outlining the reasons.
Operational Handling Strategies are concluded when all enquiries have been formally completed for all users for all relevant years including by:
- determination of appeals
- customers submitting amended returns that are accepted by HMRC
- contract settlements being concluded
- liabilities being formally agreed in the situation where the assessment period remains open for other reasons
- HMRC accepting that a scheme works or deciding not to continue pursuing a handling/settlement strategy with closure notices issued where appropriate
For operational strategies that ultimately have no users, closure is achieved through a Gateway 2 submission in the same way as for (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .
When a risk is considered closed the Risk Lead should enter the closure date on the Governance Summary tab on the Avoidance Risk Governance Document (ARGD) and e-mail AAB Secretariat to confirm the reason for closure.