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HMRC internal manual

Self Assessment: the legal framework

Enquiries into Tax Returns: enquiry procedures

Amendment of return by taxpayer during enquiry

Section 9B

An officer can extend his or her existing enquiry into a tax return to include any amendment made by the taxpayer during the enquiry (S9B(2)). Normally the officer will enquire into the tax return, as it was when the enquiry was opened, and into any amendments made during the enquiry.

Power to call for information for purposes of enquiries


Guidance on information powers is in the Compliance Handbook at CH23000+.