COM71005 - Enquiries: CTSA enquiries: time limit for opening an enquiry
General
The time limit for opening an enquiry depends on the accounting period end date, when the return is delivered and (for APs ending after 31/03/08) the size of the company.
CTSA APs ended on or before 31/03/08
If the return is delivered on or before the filing date, we can enquire into the return by giving notice of our intention to do so at any time up to 12 months from the filing date. (Para 24 (1) / (2) Sch 18 FA 98).
If the return is delivered after the filing date, we can enquire into the return by giving notice of our intention to do so at any time up to and including 31 January, 30 April, 31 July or 31 October next following the first anniversary of the day on which the return was delivered. (Para 24 (3) / (4) Sch 18 FA 98).
APs ended after 31/03/08
S96 FA 2007 introduced a change to when we can open an enquiry into a return delivered for an AP ended after 31/03/08.
Singleton companies and companies in small groups (as defined by S383 Part 15 Chapter 1 of the Companies Act 2006)
If the return is delivered on or before the filing date, we can enquire into the return by giving notice of our intention to do so at any time up to 12 months from the day on which the return was delivered (Para 24 (2) Sch 18 FA 98 as amended by S96 (3) / (6) FA 07).
Companies in groups which are not small
If the return is delivered on or before the filing date, we can enquire into the return by giving notice of our intention to do so at any time up to 12 months from the filing date (Para 24 (6) / (7) FA 98 as inserted by S96 (4) FA 07).
Companies in groups that are not ‘small’ as defined in S383 Part 15 Chapter 1 of the Companies Act 2006 need to identify themselves to HMRC.
This is because they are not entitled to the earlier closure of the enquiry window applying to individual companies and those in small groups who deliver their returns early.
Normally such companies will do so by completing the relevant box on the front of the paper return form, or the equivalent option for returns filed electronically.
All companies
If the return is delivered after the filing date, we can enquire into the return by giving notice of our intention to do so at any time up to and including 31 January, 30 April, 31 July or 31 October next following the first anniversary of the day on which the return was delivered. (Para 24 (3) / (4) Sch 19 FA 98).
COTAX
COTAX will normally calculate and record the last date for an enquiry (the ‘LDE’) for an original return when it is logged.
In a small number of cases the LDE displayed may not be accurate because of factors COTAX cannot take into account, for example where there has been an enquiry into a return for the wrong period (see subject ‘Enquiries Into Return For The Wrong Period’ (COM71060).
For APs ending after 31/03/08 you can, exceptionally, amend the automatically calculated LDE using Function MAPS (Maintain AP Signals).
When a return is logged showing that a company is part of a group which is not small, COTAX automatically sets a signal to that effect to ‘Y’ on the company record.
You can view the status of the signal in Functions DRTN (Display Return) and DAPD (Display AP Details). DAPD also displays the function used to set or unset the signal, for example LRTN or MAPS, alongside the signal in the ‘Origin’ field.
