Self Assessment enquiry and amendment windows - practical examples for agents
A selection of scenarios for enquiry windows and amendment windows in a variety of circumstances, including
- paper and online filing
- late submissions of returns
- returns that are amended.
Situation |
Enquiry window ends |
Amendment window ends |
Explanation |
Legislation |
|---|---|---|---|---|
1. Paper return filed 30 September 2008 |
30 September 2009 |
31 January 2010 |
Paper return filed before filing date of 31 October 2008. |
S8 1D (a) TMA 1970 |
Enquiry window ends 12 months from the date the return is delivered. |
S9A(2)(a) TMA 1970 |
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Amendment window ends 12 months after 31 January in Year 2 |
S9ZA (2)-(3)(a) TMA 1970 |
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2. Online return filed 29 November 2008
|
29 November 2009 |
31 January 2010 |
Online return filed before filing date of 31 January 2009. |
S8 1D (b) TMA 1970 |
Enquiry window is 12 months from the date the return is delivered. |
S9A(2)(a) TMA 1970 |
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Amendment window ends 12 months from 31 January in Year 2 |
S9ZA (2)-(3)(a) TMA 1970 |
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3. Paper return filed 5 December 2008. All tax due paid 29 January 2009
|
31 January 2010 |
31 January 2010 |
Paper return filed after filing date.
|
S8 1D (a) TMA 1970
|
Enquiry window is up to, and including, the quarter day following the first anniversary of the date the return filed. |
S9A(2)(b) TMA 1970 |
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Penalty of £100 incurred for late filing, capped at nil as all outstanding tax paid by 31 January 2009. |
S93(1) TMA 1970 |
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NB If an enquiry subsequently increases the tax due, the conditions for capping the penalty will no longer be met and the penalty will be reinstated as £100 or the amount of tax unpaid at 31 January 2009, whichever is lower |
|
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Amendment window ends 12 months after 31 January in Year 2 |
S9ZA (2)-(3)(a) TMA 1970 |
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4, Return filed online 29 November 2008. Amended by taxpayer 7 September 2009 |
29 November 2009 |
31 January 2010 |
Return filed online by filing date. Enquiry window is 12 months from the date of filing. Taxpayer amends return within the time limit allowed. |
S8 1D (b) TMA 1970
|
Enquiry window for main return ends 29 November 2009. |
S9A(2) (a) TMA 1970 |
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Amendment window for main return ends 12 months after 31 January in Year 2. |
S9ZA (2)-(3)(a) TMA 1970 |
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Enquiry window for amendment extends to 31 October 2010 (but the enquiry can only cover content of the amendment if it is opened after 29 November 2009). |
S9A (2)(c) TMA 1970 |
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5. Notice to File issued 1 September 2008. Paper Return Filed on 25 November 2008 |
25 November 2009 |
31 January 2010 |
Return filed on paper before the filing date (which, as notice to file issued between 31 July and 31 October, is three months from the date of the notice for paper returns ie 30 November 2008. Had the taxpayer chosen to file online, the filing date remains 31 January 2009). |
S8 1F (a) TMA 1970 |
Enquiry window closes 12 months from the date the return is delivered. |
S9A(2)(a) TMA 1970 |
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Because the notice was given before 31 October for the purposes of amendment only the filing date remains 31 January 2009 irrespective of the method of filing. The amendment window ends 12 months after this filing date. |
S9 ZA (2) & (3) (a) TMA 1970 |
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6. Notice to File issued 15 November 2008. Return filed online 10 February 2009 |
10 February 2010 |
14 February 2010 |
Return filed online before filing date (which, as the notice to file was issued after 31 October in year 2 is three months from the date of the notice to file. |
S8 (1G) TMA 1970 S9A(2)(a) TMA 1970
|
Enquiry window closes 12 months from the date the return is delivered. |
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Amendment window is 12 months after the last day of the period of three months beginning with the date of the notice. |
