Making Enquiries into Claims: Legislation
In a Return
Under Self-Assessment the critical examination of tax returns forms an integral part of the “process now check later” regime and represents a powerful deterrent to those who do not wish to comply with the obligation to file a complete and accurate return.
Where a claim is made within a return (or an amended return) it forms part of the return and any enquiry is made under Section 9A TMA 1970. Enquiries into partnership returns are made under Section 12AC TMA 1970.
Outside a return
Where a claim is made outside a return any enquiry is made under paragraph 5, Schedule 1A TMA 1970. The opening of enquiries under paragraph 5 has many similarities with the opening of an enquiry under Section 9A or Section 12AC in that
- The notice of enquiry must be given in writing
- It must be given by an officer of the Board and
- It must be given within a statutory time limit (commonly referred to as “the enquiry window”).