SIOG8130 - Statutory basis for closing an investigation: general: the taxpayer may initiate statutory powers

In most situations it is our choice whether or when a particular statutory process is embarked upon. But keep in mind that the taxpayer can initiate matters. Specifically:

• where assessments have been made, the taxpayer may decide to ask for a review, or to request an appeal hearing by the tribunal
• where our investigation includes an enquiry into a self-assessment return the taxpayer may apply to the tribunal for a direction that the enquiry should be closed down (Section 28A(6) TMA 1970).

The taxpayer may also seek a Judicial Review where the statute does not provide a specific right of appeal.

The taxpayer may also complain. The procedures at Complaints should be followed if this occurs but the impetus of the investigation should be maintained if possible. Where difficulties arise the Operational Leader’s advice should be sought.