CCM11450 - End of Year Issues: Time Limits and S18(10)

There is no time limit for giving a notice under S18(10). But as it must be given before a S18(1) decision is made on the entitlement to and amount of any tax credit due for the year, no notice can be given if the S18(1) decision has in fact been made.

Any action you take under S18(10) to obtain information for the purposes of your examination will cut into the time available to make any S19 enquiry into the entitlement or the amount of the award. For this reason you will need to take particular care to consider:

• whether it is necessary to obtain further information, or whether it would be better to make a S18 decision on the basis of the information you already have
• if it is necessary to obtain further information before concluding your examination, the best and quickest way to obtain that information.