HMRC internal manual

Self Assessment: the legal framework

SALF609 - Claims, Elections and Notices: enquiries into claims

HMRC is entitled to enquire into any claim

Para 5, Schedule 1A

As with tax returns HMRC has a formal right to make enquiries into the accuracy of any claim (or a subsequent amendment).

HMRC must give the claimant written notice of the intention to enquire into the claim. HMRC may need to enquire into the associated tax return as well, if the enquiry conclusion about the claim made outside a tax return will affect the subsequent tax return.

A written notice of enquiry must be issued by the later of the following.

  • The quarter date following the first anniversary of the date on which the claim (or subsequent amendment) was made.
  • Where the claim (or subsequent amendment) relates to a year of assessment, the first anniversary of the 31 January next following that year.
  • Where the claim (or subsequent amendment) relates to a period other than a year of assessment, the first anniversary of the end of that period.

A claim or amendment which has been enquired into under paragraph 5 of Schedule 1A cannot be the subject of another notice of enquiry under that sub-paragraph or sections 9A(1) or 12AC(1) if it is subsequently included in a return.

Where no notice of enquiry is issued the claim is final

It is the dates in para 5, Schedule 1A that establish the point at which a claim becomes final (unless it is under enquiry, or there is a discovery relating to that claim).

Requests for documents, accounts or particulars


The officer of the Board making an enquiry may issue a notice under FA08/Sch36 requiring the provision of information or the production of documents (CH20000+).

Procedures relating to requests for documents the same as for tax returns


The provisions of FA08/SCH36 enable you to require a claimant to provide information or produce documents in support of a claim, see CH20000+.