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HMRC internal manual

Self Assessment Claims Manual

Making Enquiries Into Claims: Amendment of a Claim During an Enquiry

In a Return

Where the claim formed part of the return and the enquiry was opened under section 9A, section 9ZA allows the claimant to amend his return whilst the enquiry is in progress. We do not give effect to the amendment but take it into consideration when stating our conclusions in the closure notice (section 9B TMA 1970 applies).

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Outside a Return

Where the claim is made outside a return the claimant cannot amend it whilst an enquiry is in progress. The officer must make his conclusions based on all of the information obtained during the course of the enquiry and include any legitimate adjustments in the claimant’s favour.