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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: SA Customers - Couples

If both customers are within SA, the TC enquiry window will not close until the later date on which either of the SA returns becomes final.


Brigitte and Bruce have two children. Brigitte is a freelance dance teacher and Bruce is a driving instructor. They both make SA returns, and they both file their 2007/08 returns on 14 August 2008. An SA enquiry is opened into Brigitte’s return on 9 September 2008. The queries are minor, and the enquiry is closed by the issue of a completion notice on 16 October 2008. Brigitte’s SA return becomes final at that date.

An enquiry is opened into Bruce’s SA return on 21 February 2009. The enquiry is a lengthy one, and is not closed (by completion notice) until 11 November 2009. Bruce’s SA return becomes final at that date, and the TC enquiry window for their joint claim does not close until 11 November 2009. Even if there had been no enquiry into Bruce’s return, the TC enquiry window would not have closed until 14 August 2009 (because Bruce’s return would not have become final until that date).