SALF609 - Claims, Elections and Notices: Enquiries into Claims


HMRC is entitled to enquire into any claim

para 5, Schedule 1A

6.32As with tax returns HMRC has a formal right to make enquiries into the accuracy of any claim (or a subsequent amendment).
6.33HMRC must give the claimant written notice of the intention to enquire into the claim. HMRC may need to enquire into the associated tax return as well, if the enquiry conclusion about the claim made outside a tax return will affect the subsequent tax return.
6.34A written notice of enquiry must be issued by the later of the following.
  • The quarter date following the first anniversary of the date on which the claim (or subsequent amendment) was made.
  • Where the claim (or subsequent amendment) relates to a year of assessment, the first anniversary of the 31st January next following that year.
  • Where the claim (or subsequent amendment) relates to a period other than a year of assessment, the first anniversary of the end of that period.
6.34AA claim or amendment which has been enquired into under paragraph 5 of Schedule 1A cannot be the subject of another notice of enquiry under that sub-paragraph or sections 9A(1) or 12AC(1) if it is subsequently included in a return.

Where no notice of enquiry is issued the claim is final

6.35It is the dates in para 5, Schedule 1A that establish the point at which a claim becomes final (unless it is under enquiry, or there is a discovery relating to that claim).

Requests for documents, accounts or particulars

para 6, Schedule 1A

6.36The officer of the Board making an enquiry may issue a formal notice requiring the production of documents, accounts or other written particulars. This notice may be issued at the same time as the notice of enquiry, or at some later date. The claimant must be given at least 30 days to comply with the request.

Procedures relating to requests for documents the same as for tax returns

Para 6(3A) to (3C) and para 6A, Schedule 1A and Section 19A(3) to (11)

6.37All the procedures relating to requests for documents, accounts or particulars relating to a return apply to requests relating to a claim (see paras 4.42 to 4.62).

Home|Main Contents|Manual Contents

Previous Page|Next Page|Top|Menu