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HMRC internal manual

Enquiry Manual

Opening the Enquiry: Miscellaneous: SA - Late Claims or elections in returns

TMA70/S43C

A late claim or election is one received by HMRC after the statutory time limit for making the claim or election has ended EM1907.

Where a late claim or election is made in a return, it can be corrected as an obvious error. If the correction is rejected the claim or election can be challenged by opening an enquiry into the return. In certain circumstances such a challenge would be ineffective because of the operation of TMA70/S43C.

In these cases the enquiry should not be opened unless some other aspect of the return is also to be enquired into - see EM3905 for details.