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You may have heard talk about the ‘enquiry window’, meaning the time limit for HMRC to begin their enquiries into a tax return. The length of this ‘window’ varies – for example, the ‘window’ for a return of Stamp Duty Land Tax is nine months after the return is filed, but the commonest ‘window’ you will come across is that for self assessment returns (income tax, capital gains tax, and corporation tax), and this window is 12 months from the date the return is filed.

For example, the income tax and capital gains tax self assessment for the tax year 2011/12 was due to be filed by 31 January 2013. If it was in fact filed on that day, then have until 31 January 2014 to open an ‘enquiry’ into that return. If, however, the return was filed earlier, say on 1 July 2012, then HMRC’s ‘enquiry window’ will have closed on 1 July 2013.

Once the enquiry window has closed, however, HMRC can still open an enquiry into the return if they can show they have made a ‘discovery’.