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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Opening the Enquiry: Statute: ITSA Time Limits - Return Issued after 31 October

TMA70/S8(1A)(b)

TMA70/S9A(2)

Where the notice to file is given after 31 October following the tax year, the taxpayer has three months from the date the notice is given to file the return. If a notice is given on or after 1 November following the year, the filing date will always be later than 31 January. In these cases, the enquiry period, for returns filed on time will end 12 months after the later filing date.

Example

2001-02

Return issued 2 December 2002 by 1st class post. It is assumed to have been received on 4 December 2002

Filing date 3 March 2003

Return filed 21 February 2003

Enquiry window closes 3 March 2004.

If, in this example, the return was filed on 13 April 2003, the enquiry window would, in accordance with the normal rules for returns filed late, close on the quarter day next following the first anniversary of the day on which the return was made, that is 30 April 2004.