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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Opening and Working Enquiries: Returns filed late or amended after the filing date

 

If the SA return is filed late, the end date of the enquiry window will be extended. In these circumstances, the enquiry window will not close until the quarter day next following the first anniversary of the day on which the return or amendment was made. The quarter days are 31 January, 30 April, 31 July and 31 October. The NTC enquiry window follows the SA enquiry window.

Where a return is filed on time but the amendment is made after the filing date an enquiry can be opened into the amended return at any time up to the quarter day (CCM12625) next following the first anniversary of the date of which the amendment was made. The NTC enquiry window is extended to the same date.

If in either of the situations mentioned above an SA enquiry is opened before an NTC enquiry has been opened then the NTC enquiry window will remain open as long as the SA enquiry is not closed.

Example

Bessie, a self employed singer, has claimed and been awarded tax credits for 2003/2004. She files her SA return late, on 3 March 2005. The time limit for opening an SA enquiry into the return is extended to the next quarter day (30 April) following the first anniversary of the date on which she filed her return (3 March 2006), i.e. to 30 April 2006. The time limit for opening an NTC enquiry is extended to the same date unless the return becomes final before that date (see CCM12660) or finality is delayed (see CCM12650).

Bessie realises she has made a mistake in her return, and she amends it on 11 November 2005. The time limit for opening an SA enquiry in to the amended return is extended to the next quarter day (31 December) following the first anniversary (11 November 2006) of the date on which she amended the return – i.e. to 31 December 2006 unless the amended return becomes final before that date (see CCM12660) or finality is delayed (see CCM12650).