When the notice to file an SA return is given late (i.e. after 31 October following the end of the tax year), the taxpayer will have three months from the date the notice was given to file the return. So if a notice is given on or after 1 November following the tax year, the filing date will always be later than 31 January. In these cases, the period for making an enquiry into a return filed on time (but following the late issue of the return) will end 12 months after the later filing date. For example, if the notice to file the 2004 SA return was given on 4 December 2004, the taxpayer would have to file their return by 3 March 2005, and the SA enquiry window would close on 3 March 2006.