If nothing is found to be wrong with the person’s tax position as a result of the check, the officer should bring the check to an end. This will be done by:-
- Sending the taxpayer a notice if it is an enquiry into a self-assessment return
- Telling the taxpayer, in writing if requested, that a VAT assurance visit has finished
- Writing to say that an employer compliance review is complete
- Telling the taxpayer, in writing if requested, that a telephone intervention (Targeted Education Enabling and Leverage) has been concluded.
It must be remembered that information gathered in the course of a check will be passed to other sections and they may carry out their own enquiry into the aspects of a return they deal with.
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