EM1507 - Opening the Enquiry: Statute: ITSA Time Limits - Examples

The following examples all assume that a notice to file, or the return containing a notice to file, was given before 31 October following the end of the year

Example 1

2016-17 notice to file/return given between 06/04/17 and 31/10/17 and a completed return received on time on 31/01/18 - Enquiry window ends on 31/01/19.

Example 2

2016-17 notice to file/return given between 06/04/17 and 31/10/17 and a completed return received on time on 31/01/18 and amended on 22/03/18 - Enquiry window for whole return ends on 31/01/19 and the enquiry window for the amendment alone ends on 30/04/19.

Example 3

2016-17 notice to file/return given between 06/04/17 and 31/10/17 and a completed return is received after the fixed filing date of 31/01/18 being received on 30/04/18 - Enquiry window ends 31/07/19.

The following examples all assume no notice to file the return was given

Example 1

2016-17 voluntary return received on 31/10/17. The filing date is 31/01/18 however the return was received before this date so is received on time - Enquiry window ends 31/10/18.

Example 2

2016-17 voluntary return received on 28/02/18. The filing date is 28/05/18, however the return was received before this date so is received on time - Enquiry window ends 28/02/19.

Example 3

2016-17 voluntary return received on 31/10/17, amended on 23/03/18 - Enquiry window for whole return ends 31/10/18 and the enquiry window for the amendment only ends on 30/04/19.