Synopsis: HMRC has launched a consultation on the closure rules for enquiries.

The consultation broadly examines the current enquiry process and the restrictions it puts on HMRC when resolving one or more aspects of an enquiry. HMRC is seeking views on how to streamline the tax enquiry process so that certain parts of an enquiry can be closed in cases where it is not appropriate to close the entire enquiry. The current rules are inflexible and enquiries can take a long time to settle.

The proposals also include changes to rules so that earlier payment can be made in respect of aspects of the enquiry which has been successfully concluded by HMRC.

This consultation proposes changes to the Self-Assessment enquiry framework in respect of Income Tax, including National Insurance Contributions (NICs) Class 2 and 4 in certain circumstances, Capital Gains Tax and Corporation Tax.

The consultation will run until 12 March 2015 and it will be interesting to see whether any changes are made.

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