Self assessment ― amendments and corrections

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

Once a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the taxpayer.

This framework has been the subject of various calls for evidence and consultations since 2018 as HMRC seeks to align the rules across taxes. See the consultation published in October 2024 entitled ‘The Tax Administration Framework Review ― new ways to tackle non-compliance’.

Correction of the tax return by HMRC

HMRC has the right to amend the tax return within nine months of the date of receipt (ie the date the return was filed rather than the due date for filing) without opening an enquiry. Usually, HMRC does this to eliminate or to reverse any obvious errors or mistakes within the return. These are usually arithmetical errors, although HMRC can reverse any technical mistakes made by the taxpayer in completing the return.

HMRC will notify the taxpayer of

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