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?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.
Thanks all, I just want a sense check.