Claims involving two or more years: enquiries into claims
TMA70/SCH1B, unlike Schedule 1A of that Act, does not contain any set rules for the making of enquiries.
The claimant has the option of whether to make the claim in his return or outside of his return.
If the claim is made in a return, the enquiry is opened under TMA70/S9A as that section extends to anything contained or any claim made in the return.
If the claim is made outside of a return then the enquiry would be opened under TMA70/SCH1A/Para5(1).