Not later than 12 months after the filing date1, a person may amend his personal return or trustee's return2 by notice in writing to an officer of Revenue and Customs3. A partnership return may be amended by the partner who made and delivered it, or his successor, by notice in writing to an officer of Revenue and Customs, given not more than 12 months after the filing date4. A company may amend its company tax return5 by notice in writing to an officer of Revenue and Customs not more than 12 months after the filing date6 or, in the
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and millions of others like it, sign-in to LexisLibrary or register for a free trial.
EXISTING USER? SIGN IN
TAKE A FREE TRIAL
0330 161 1234