QDOS TLC35 & MVL - Renew or Not?

[malvolio]

A related question... I thought the time limit for routine inquiries into self assessment returns was 12 months after the filing date (e.g. for the 2013-2014 tax year, must be filed by 31 Jan 2015, and the deadline would be 31 Jan 2016), however this: SALF403 - Enquiries into Tax Returns: power to enquire into Tax Returns states the time limit is 12 months after delivery of the return.

Assuming I have interpreted that correctly, is this a change, or is it just that I've been used to filing late January in previous years?!

They assume you deliver the SAR on time. If you don't the clock starts when they do receive it.

And just to be clear, if an enquiry starts it can go back 6 years if they think you've provided wrong information, or any time (although 20 years is the usual limit) if they suspect criminal activity or fraud.