MTT55130 - Administration: Compliance: Compliance checks: Time limits
To open a compliance check, HMRC must give a compliance check notice to the filing member. This must be received by the filing member within the time limit (the ‘compliance check window’).
The time limit depends on when the return is delivered.
If the return is delivered on or before the filing date (see MTT53010), the compliance check window will end 12 months after the filing date.
This is set out in paragraph 16, schedule 14 to Finance (No.2) Act 2023.
Example 1
XYZ Ltd submits a self-assessment return on 20 March 2027. The filing date for the self-assessment return is 31 March 2027.
The compliance check window for the self-assessment return ends on 31 March 2028.
Late returns
If the return is delivered after the filing date, the compliance check window will end on the first quarter day (31 January, 30 April, 31 July or 31 October) following the first anniversary of the day the return was delivered.
Example 2
XYZ Ltd submits a self-assessment return on 1 May 2028. The filing date for the self-assessment return was 31 March 2028.
The compliance check window for the self-assessment return ends on 31 July 2029.
Amended returns
If the return is amended, the compliance check window will end on the quarter day following the first anniversary of the day the return was amended. This extended time limit for amended returns applies even if the amendment was made before the filing date.
Example 3
XYZ Ltd submits a self-assessment return on 1 March 2029. XYZ Limited amends the self-assessment return on 29 March 2029. The filing date for the self-assessment return is 31 March 2029.
The compliance check window for the self-assessment return ends 30 April 2030.