A friend of mine has asked my opinion on an HMRC compliance check that seems to be out of time.
The letter is dated March 2018 and relates to the 2015 tax return which was filed on 31 Jan 2016 (ie on time).
Having looked at it, he missed a P11D benefit from his tax return, meaning HMRC are correct in their assertion that he underpaid about £1000 in tax.
However, the question is whether they have the right to check and ask about this. Surely if this is really a s.36 enquiry then they should have notified by 31 Jan 2017 and so they are about a year late on this?
Am I right in thinking that he can just tell HMRC to go away as they are out of time, or is there something I'm missing? Seems like a simple fishing exercise hoping he'll just pay up without asking any further?
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