Commentary on Sections Part 3 – Tax Returns, Enquiries and Assessments Section 74 – 77 WRA enquiry into a claim
72.Section 74 provides for the WRA to enquire into a claim or an amendment to a claim, provided that it does so within 12 months of the claim being made and that it informs the claimant of its intention to do so. A claim can only be the subject of one notice of enquiry.
73.A Section 75 closure notice is issued by the WRA to complete an enquiry and informs the claimant of the WRA’s conclusions and amends the claim if required. Under section 76 a claimant can ask the tribunal to direct the WRA to give a closure notice within a specified time scale. In this situation, the tribunal must direct the WRA to issue the closure notice within a specific time unless it is satisfied by the WRA that there are reasonable grounds for not doing so. Section 77 requires the WRA to act on the conclusions of the closure notice within 30 days.