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HMRC internal manual

Tax Credits Technical Manual

Examples of enquiry windows

Example 1

A person returns their S17 end of year declaration to finalise their 2007/2008 award on 16 June 2008. An enquiry is opened on 15 October 2008. The enquiry is completed and a decision notice issued on 5 January 2009.

The enquiry window would have closed on 31 July 2009 (one year after the first specified date) so the time limit for penalties is one year after this date on 31 July 2010.

Example 2

A person returns their S17 declaration for 2006/2007 on 30 June 2007. An enquiry is opened on 3 June 2008 and completed when a decision notice is issued on 14 November 2008.

The enquiry window would have closed 12 months after the first specified date, on 31 July 2008. So the time limit for penalties will be the later of:

  • 12 months after this date, or
  • 14 November 2009 (12 months after the issue of the decision notice).

In this example therefore a penalty notice must be issued by 14 November 2009.