Enquiry or Check Window

[sirp2000]

My client has received a letter headed "Check of Self Assessment Tax Return - year ended 5 April 2008". It goes on to say the check will be made under Section 9A of the Taxes Management Act 1970.

The tax return was filed online on 9 January 2009 and the Revenue letter was dated 8 January 2010 and arrived 11 January 2010.

I know that this would have been out of time up to 2006/07 when the Revenue were forced to accept that you have to add two working days to the date of their letter when looking at the twelve month deadline.

Is it different now that we have "checks" rather than enquiries or will I be within my rights to reject their "check" because they are out of time?

Thanks.

[mullet]

This legislation hasn't changed, just some of the terminology. HMRC should not issue opening letters within the last 2 weeks of the enquiry window. This serves two purposes - it allows for postal delays and reduces the burden on accountants in the second half of January.

HMRC has missed the boat. Ask them to confirm that the enquiry is invalid, failing which ask for an information notice to be issued to give your client the right of appeal to the Tribunal.

BUT ... if you think that HMRC may have made a "discovery" under Section 29 TMA 1970, they would probably be able to launch a "discovery investigation" by suggesting that the relevant tax return is insufficient in some way and (ultimately) issuing an assessment. So it might be easier to go along with it after pointing out their error ... they will then be on the back foot.

[pjclar02]

Hello Mullet

Does your guidance above still stand today, and is there anything in the HMRC manuals or legislation to which we can refer if so?

We submitted a return on 10 July 2015 and today (13 July 2016) received a letter dated 6 July 2016 opening a full enquiry. Just wondering whether this two week period is legislated?

Many thanks