Quote:
Originally Posted by normalbloke
That applies to Companies and their directors - no mention of individual tax payers. Perhaps you'd be good enough to explain to me how it can be applied to individuals, or point me to the correct link.
Dont you read pages before pointing people at them?
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Search on HMRC will yield everything you want to know (and lot's you don't) about Jeopary Amendments and Closure Notices. Of course which bits apply to your specific circumstances can only really be determined by you. As far as I am aware these generally arise because by status there can only be one specific SA per year for a tax payer so the protocol becomes complex if there is, or might be, more than one revision.