Following a legal challenge we are reviewing our position on Tax Returns that contain one or more provisional figures.
When a Return necessarily includes one or more provisional figures, we believe it is reasonable for us to ask for an explanation and a date by when you expect to be able to provide the final figure. We are now seeking legal advice on what should happen when this information is missing from a Return.
In the meantime we will not send a Return form back to you simply because you included provisional figures but did not give any or all of the additional information we ask for.
A Tax Bulletin article will be published, explaining our position on provisional figures as soon as we have received and considered the legal advice.
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