Taxpayers can amend their SA returns, see
CCM12625. If the enquiry into the SA
return is completed before 31 January two years after the end of
the tax year, the taxpayer can still amend their SA return. For
example, for the 2007/08 SA return, if an enquiry is completed
before 31 January 2010, the taxpayer can still amend their return
after the enquiry has been completed, provided they do so by 31
January 2010. If the taxpayer does amend their return in these
circumstances, the SA enquiry window for the amended return will be
extended – see
CCM12625 and
CCM12630. It follows that the TC enquiry
window will also be extended to the same date. If, therefore, the
TC enquiry window had previously been closed by the closure of the
SA enquiry window, it will be opened up again
unless an enquiry into the TC entitlement had
already been opened and closed. In this case, you will only be able
to follow up any queries in respect of the TC entitlement if you
can open a discovery enquiry – see CCM Chapter 13 (
CCM13000).
Wilma is a director of an IT company, and as a director she is
required to make an SA return. She claims CTC for 2007/08. An
aspect enquiry is opened into her SA return (which she filed
electronically on 28 January 2009) on 10 March 2009, to check the
benefits she receives from her company. The enquiry is closed on 17
September 2009. At that date, the SA return has become final, so
the time limit for opening an TC enquiry will also expire on 17
September 2009.
Wilma realises she has made a mistake in her SA return, and
she amends it on 28 November 2009 (the time limit for making any
amendment will expire on 31 January 2010). An enquiry can be opened
into the amended return at any time up to the next quarter day (31
December) following the first anniversary of the date on which the
amendment was made (28 November 2010) – i.e. up to 31
December 2010. The TC enquiry window will re-open alongside the SA
enquiry window,
unless a TC enquiry into the entitlement for that
year has already been opened and closed (as only one enquiry can be
made into the entitlement for any year). If no SA enquiry is made
into the amended return, the TC enquiry window will close on 31
December 2010.
