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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: SA enquiry open

If an enquiry has been opened into a SA return, the return will not become final until after the enquiry has been closed, and the TC enquiry window will also remain open. It will only close when the SA enquiry window closes unless an enquiry into the TC entitlement has already been opened and closed.

Example 1

Bridie files her 2007/08 SA return on 19 October 2008. The SA and TC enquiry windows will close on 19 October 2009. If an SA enquiry is opened on 10 October 2009 the TC enquiry window will remain open until the SA enquiry is closed.

Example 2

Kris files his 2007/08 SA return on 17 July 2008. The SA and TC enquiry windows will close on 17 July 2009.

An SA enquiry was opened on 21 August 2008 and was closed on 1 October 2008. Kris had finalised his 2007/08 TC award with an estimate of his income and supplied details of his actual income on 3 October 2008. The final S18(1) decision was made on 10 October 2008 so the TC enquiry window would normally open the next day. However, the window has already closed as the SA return became final on 1 October 2008 when the SA enquiry closed. You cannot open an enquiry into Kris’s 2007/08 award under any circumstances. The only way you could possibly challenge the 2007/08 award is using the discovery provisions - see CCM Chapter 13 (CCM13000).