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HMRC internal manual

Enquiry Manual

Opening the Enquiry: Statute: Amendments - Examples of Time Limits

Example 1

E Ltd filed its return covering the twelve months to 31 December 1999 on 16 December 2000. It amends the return on 17 August 2001.

A notice of enquiry into the amendment can be given at any time up to 31 October 2002 and the whole return up to 31 December 2001.

Example 2

F Ltd files its return for the 12 months to 31 December 1999 on 30 November 2000. The risk assessment reveals no areas worth pursuit, and no enquiry notice is issued within the time limit (31 December 2001).

The company amends its return on 29 December 2001 and the deduction for repairs has increased by £10,000.

A notice of enquiry is given in respect of the amendment on 1 March 2002, which is within the enquiry window ending 31 January 2003. The point at issue is a minor one, so the enquiry notice relates to the amendment only.