HMRC Self-Assessment Aspect Enquiry Timelines

**northernladuk** · 12 September 2010, 20:43

I can't find anything detailing deadlines but there is an example on their site which says...

Example
Wilma is a director of an IT company, and as a director she is required to make an SA return. She claims CTC for 2007/08. An aspect enquiry is opened into her SA return (which she filed electronically on 28 January 2009) on 10 March 2009, to check the benefits she receives from her company. The enquiry is closed on 17 September 2009. At that date, the SA return has become final, so the time limit for opening an TC enquiry will also expire on 17 September 2009.

Wilma realises she has made a mistake in her SA return, and she amends it on 28 November 2009 (the time limit for making any amendment will expire on 31 January 2010). An enquiry can be opened into the amended return at any time up to the next quarter day (31 December) following the first anniversary of the date on which the amendment was made (28 November 2010) – i.e. up to 31 December 2010. The TC enquiry window will re-open alongside the SA enquiry window, unless a TC enquiry into the entitlement for that year has already been opened and closed (as only one enquiry can be made into the entitlement for any year). If no SA enquiry is made into the amended return, the TC enquiry window will close on 31 December 2010.

It's too late on Sunday to read anything in to the dates but does this help?

It is from here..

Linky

**northernladuk** · 12 September 2010, 20:45

Saying that is this any help..

For tax returns issued before 6th April 2008, HMRC have 12 months following the filing deadline to enquire into a Return. So for example, the 2006/07 return which usually has to be filed by 31 Jan 08, the enquiry deadline would be 31 Jan 09. If HMRC have not opened an enquiry by then, they cannot subsequently enquire into it unless they make a discovery of information relevant to the return or the taxpayer makes an error or mistake claim. Enquiries can be aspect enquiries into just one aspect of the return or they can cover a full enquiry into the whole return, in which case expert advice should be sought..

For tax returns issued from 6th April 2008 the enquiry window is altered to one year from the date the return is received by HMRC, which will therefore offer a real incentive to file your tax return early .

From here.. linky

**northernladuk** · 12 September 2010, 20:47

and....

Amendments to Returns and Enquiries
HMRC can correct a self assessment return within nine months of the return being filed in order to correct any obvious errors or mistakes in the return and an individual can amend their self assessment at any time within 12 months of the filing date.
For tax returns issued before 6th April 2008, HMRC have 12 months following the filing deadline to enquire into a Return. So for example, the 2006/07 return which usually has to be filed by 31 Jan 08, the enquiry deadline would be 31 Jan 09. If HMRC have not opened an enquiry by then, they cannot subsequently enquire into it unless they make a discovery of information relevant to the return or the taxpayer makes an error or mistake claim. Enquiries can be aspect enquiries into just one aspect of the return or they can cover a full enquiry into the whole return, in which case expert advice should be sought.

For tax returns issued from 6 April 2008 the enquiry window is altered to one year from the date the return is received by HMRC, which will therefore offer a real incentive to file your tax return early.

from here .. Linky

**Earlyflash1** · 12 September 2010, 20:53

Brilliant - many thanks for those links, super helpful.

So, they just made it in time, damn them!

HMRC Self-Assessment Aspect Enquiry Timelines