EM1508 - Opening the Enquiry: Statute: ITSA Time Limits - Return Issued after 31 October
TMA70/S8(1G)
TMA70/S9A(2)
Where a notice to file, or a return containing a notice to file is given, or for a voluntary return is treated as given, after 31 October following the end of the tax year, the taxpayer has three months from the date the notice is given to file the return. If a notice is given on or after 1 November following the end of the tax year, the filing date will always be later than 31 January. In these cases, the enquiry period, for returns filed on time will end 12 months after the date the return is made and delivered to HMRC.
Examples
Example 1 - Year - 2016-17
- Notice to file/return containing a notice to file given 2 December 2017.
- Filing date 2 March 2018.
- Return filed 21 February 2018.
- Enquiry window ends 21 February 2019.
If, in this example, the return was filed on 13 April 2019, the enquiry window would, in accordance with the normal rules for returns, be filed late and so the enquiry window would close on the quarter day next following the anniversary of the day on which the return was made, that is 30 April 2020.
Example 2 - Year - 2016-17
- Voluntary return made and delivered to HMRC on 2 December 2017.
- Filing date 2 March 2018.
- Return filed 2 December 2017.
- Enquiry window ends 2 December 2018.
As a voluntary return will always be made and delivered before the filing deadline it can never be made late. The enquiry window will always end 12 months from the date the return was received by HMRC.