CCM7540 - Discrepancy Enquiries: Interaction between SA NTC enquiry windows - overview

CCM12070 gives general guidance on the date the NTC enquiry window closes where the claimant or either of the claimants is required to make an SA return. However, the normal position is varied where the SA return is amended or issued late or a SA enquiry is open.

Note: You need only refer to the guidance at CCM7550 and Chapter 12 when you have a claimant who is within income tax self-assessment. You may need to clarify the enquiry window working in conjunction with your Manager.

The period covered by an SA return is normally referred to as a single year. For example the 2004 return is the return covering the period 6 April 2003 to 5 April 2004. For consistency, this description is used in the following guidance.