Closure Notice

A Closure Notice is issued by HM Revenue & Customs at the end of an enquiry into a company's return. The Closure Notice brings the enquiry to a formal end. The notice advises that enquires are now completed, gives the Inspector's conclusions about what should be in the return and is accompanied by form AMDRTN for the company to make any amendments to their return. The company then has 30 days from the issue of the notice to make any amendments required to the return.