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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Enquiries: Information: Date the enquiry window closes

The date the enquiry window closes depends on:

  • whether the claimant is an SA taxpayer or not
  • when the claimant returns details of their actual income.

For claimants who are not SA taxpayers and who:

* return actual income by the first specified date (see [CCM11040](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm11040)), the enquiry window will close one year after the first specified date
* return an estimate of their income by the first specified date (see [CCM11040](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm11040)), the enquiry window will close one year after the second specified date (see [CCM11050](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm11050)), regardless of the date they return their actual income
* don’t reply and we finalise their claim, the enquiry window will close one year after the first specified date ([CCM11040](https://www.gov.uk/hmrc-internal-manuals/claimant-compliance-manual/ccm11040))

For claimants who are SA taxpayers the enquiry window will close on the same date as their SA return becomes final, see CCM16150.

CCM12060 to CCM12080 give more details about the date the enquiry window closes.