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Where Taxpayers and Advisers Meet

time limits

Feedback
Posts: 336
Joined: Thu Feb 23, 2012 10:26 am

time limits

Postby Feedback » Mon May 19, 2014 12:09 pm

tax return for 2011/12 was submitted in early September 2012. I've pulled this from HMRC's website
Section 9A(2) & (6)

The written notice of enquiry must be given within a specified period of time following the delivery of the tax return (or the amendment to the return).

Where a tax return for any tax year is delivered, or an amendment is made, on or before the filing date for that year, the period in which the notice can be given will be up to 12 months from the date the return is delivered.
Am I right in thinking that HMRC should open up an investigation by early September 2013 (one from from when it was delivered) otherwise they are outside of their powers?

Thanks all, I just want a sense check.

section 44
Posts: 4468
Joined: Thu Oct 30, 2008 12:47 pm

Re: time limits

Postby section 44 » Mon May 19, 2014 12:40 pm

discovery?

Feedback
Posts: 336
Joined: Thu Feb 23, 2012 10:26 am

Re: time limits

Postby Feedback » Mon May 19, 2014 3:39 pm

discovery?
HMRC believe that there are errors with the pension figures declared. The figures aren't great and the tax that would be payable will be less than £1k so no real hassle and I'm sure the taxpayer will want to agree and settle promptly. This is more for my own knowledge rather than anything else.


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