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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations and Enquiries: Information: Date the Enquiry Window closes - SA taxpayers

If the claimant, or in a joint claim either of the claimants, is required to make an SA return, the TC enquiry window will close on the same date as the SA return becomes final. This will normally be the anniversary of the date they filed their SA return.

However, the normal position is varied where the SA return is amended or issued late or a SA enquiry is open or has been closed:

  • if the return was filed on time, see CCM12620
  • if the return was filed on time and then amended, see CCM12625
  • if the return was filed late or amended after the filing date, see CCM12630
  • if the return was issued late, see CCM12640
  • if an SA enquiry is open, see CCM12650if an SA enquiry has closed, see