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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: SA enquiry followed by taxpayer amendment

Taxpayers can amend their SA returns, see CCM12625. If the enquiry into the SA return is completed before 31 January two years after the end of the tax year, the taxpayer can still amend their SA return. For example, for the 2007/08 SA return, if an enquiry is completed before 31 January 2010, the taxpayer can still amend their return after the enquiry has been completed, provided they do so by 31 January 2010. If the taxpayer does amend their return in these circumstances, the SA enquiry window for the amended return will be extended – see CCM12625 and CCM12630. It follows that the TC enquiry window will also be extended to the same date. If, therefore, the TC enquiry window had previously been closed by the closure of the SA enquiry window, it will be opened up again unless an enquiry into the TC entitlement had already been opened and closed. In this case, you will only be able to follow up any queries in respect of the TC entitlement if you can make a discovery decision – see CCM Chapter 13 (CCM13000).

Example

Wilma is a director of an IT company, and as a director she is required to make an SA return. She claims CTC for 2007/08. An aspect enquiry is opened into her SA return (which she filed electronically on 28 January 2009) on 10 March 2009, to check the benefits she receives from her company. The enquiry is closed on 17 September 2009. At that date, the SA return has become final, so the time limit for opening an TC enquiry will also expire on 17 September 2009.

Wilma realises she has made a mistake in her SA return, and she amends it on 28 November 2009 (the time limit for making any amendment will expire on 31 January 2010). An enquiry can be opened into the amended return at any time up to the next quarter day (31 December) following the first anniversary of the date on which the amendment was made (28 November 2010) – i.e. up to 31 December 2010. The TC enquiry window will re-open alongside the SA enquiry window, unless a TC enquiry into the entitlement for that year has already been opened and closed (as only one enquiry can be made into the entitlement for any year). If no SA enquiry is made into the amended return, the TC enquiry window will close on 31 December 2010.