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HMRC internal manual

Enquiry Manual

Opening the Enquiry: Statute: ITSA Time Limits - Examples

The following examples all assume that the notice to file the return was given before 31 October following the end of the year.

Example 1

  • 2001-02 return issued on 06/04/02 and received on time.

Enquiry window ends 31/01/04.

Example 2

  • 2001-02 return issued on 06/04/02, received on time, amended on 22/03/03.

Enquiry window for whole return ends 31/01/04, enquiry window for amendment only ends 30/04/04.

Example 3

  • 2001-02 return issued on 06/04/02, received 30/04/03.

Enquiry window ends 31/07/04.