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.
- 2001-02 return issued on 06/04/02 and received on time.
Enquiry window ends 31/01/04.
- 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.
- 2001-02 return issued on 06/04/02, received 30/04/03.
Enquiry window ends 31/07/04.