EM1506 - Opening the Enquiry: Statute: ITSA Time Limits
TMA70/S9A(2)
TMA 70/S12AC(2)
Returns made on or before usual filing date
Until 31March 2008 the time limit for opening enquiries on returns received on or before the fixed 31 January filing date was the following 31 January.
[Before FA2001 the time limit for opening such enquiries was 30 January.]
From 1 April 2008 when a tax return is received on or before the relevant filing deadline, the enquiry window will run for a full 12 months from the date the tax return is received. So for a return received by HMRC on 20 June 2008, the enquiry window will run to 20 June 2009.
Late Returns and Amendments
If a return is delivered late or an amendment is made after the fixed filing date, the enquiry period is extended. The enquiry window will in these cases not close until the quarter day next following the first anniversary of the day on which the return or amendment was made.
The quarter days are 31 January, 30 April, 31 July and 31 October.
The extension of the enquiry period because of an amendment only applies to the amendment and not to the whole return.
Receipt of Notice
Your notice must be received before the time limit. The Courts assume that second class post takes 4 working days to be delivered and first class post takes 2 working days. Working days do not include Saturdays, Sundays or Bank Holidays.
