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Amendments to a return during a compliance check


Produced by Tolley in association with
Owner-Managed Businesses
Guidance

Amendments to a return during a compliance check


Produced by Tolley in association with
Owner-Managed Businesses
Guidance
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This guidance note uses the term โ€˜compliance checkโ€™ in line with HMRCโ€™s current terminology. However, the term โ€˜enquiryโ€™ is still used in the referenced legislation.

Amendments to a return during a compliance check โ€• general points

A return can be amended in the following situations:

ActionPersonal / trust tax returnPartnership returnCorporation tax return
Amendment of return by taxpayerTMA 1970, s 9ZATMA 1970, s 12ABAFA 1998, Sch 18, Pt II, para 15
Amendment of return by taxpayer during a checkTMA 1970, s 9BTMA 1970, s 12ADFA

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  • 22 Feb 2024 06:51

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