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HMRC internal manual

Enquiry Manual

Opening the Enquiry: Statute: Amendments



FA98/SCH18/PARA 25(2)

An enquiry into a taxpayer amendment to a return can be made irrespective of whether an enquiry has been made into the original return. But where the enquiry window relating to the return is open your approach should normally be to enquire into the return, as amended, rather than restricting yourself to the amendment only. This will be particularly important where the amendment is fundamental to the return.

If your notice of enquiry is given

  • as a result of an amendment of the return, and
  • at a time when it is no longer possible to give notice of enquiry into the original return

the enquiry is limited to matters to which the amendment relates, or which are affected by the amendment. See the examples in EM1507 and EM1521.

Your enquiries into the amendment may show that its effect is so fundamental that the whole return needs to be considered for enquiry. Where there is no open enquiry window available in respect of the return you will need to pursue your enquiries using the discovery legislation EM3250+. From 16 November 2017 there may be occasions where a partial closure notice has been issued. In these cases you will need to determine what matters the amendment relates to and what matters are affected by the amendment.

The original return may have contained an estimated/provisional figure. If the correction of that figure only altered a single entry in the return, any subsequent enquiry would normally be limited to that entry. But if that correction altered a number of entries, or radically altered the overall self assessment, it is possible that the whole return should be considered for enquiry.

Where the enquiry windows for both the return and the amendment are open at the same time your decision to enquire into such a case may have been prompted by the amendment, or you may already have selected the original return for enquiry. Whatever the reason for your decision, you should make it clear in these cases that your enquiry is into the return as amended.