DST61300 - Time Limits

The time limit for opening a compliance check depends on when the return is delivered.

If the return is delivered on or before 12 months after the end of the accounting period, the filing date, then HMRC can enquire into the return by giving notice of intention to do so at any time up to 12 months after the filing date.

If the return is delivered after the filing date, then HMRC can enquire into the return by giving notice of intention to do so at any time up to the first quarter date (31 January, 30 April, 31 July or 31 October) following the first anniversary of the day on which the return was delivered.

If the Responsible Member files an amended return, then HMRC can enquire into the return by giving notice of intention to do so at any time up to and including the next 31 January, 30 April, 31 July or 31 October following the first anniversary of the day on which the return was amended. This extended time limit for amended returns applies even if the amendment was made before the filing date.