Amendments to a return during a compliance check

Copyright © 2025 LexisNexis
Produced by Tolley in association with Emma Broadbent of Grant Thornton
Owner-Managed Businesses
Guidance

Amendments to a return during a compliance check

Copyright © 2025 LexisNexis
Produced by Tolley in association with Emma Broadbent of Grant Thornton
Owner-Managed Businesses
Guidance
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This guidance note uses the term ‘compliance check’ in line with HMRC’s current terminology. However, the term ‘enquiry’ is still used in the referenced legislation.

Amendments to a return during a compliance check ― 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 1998, Sch 18, Pt IV, para 31
Correction of return by HMRCTMA 1970, s 9ZBTMA 1970, s 12ABBFA 1998, Sch 18, Pt II, para 16
HMRC amendment of self assessment during enquiry to prevent loss of taxTMA 1970, s 9CTMA 1970, s 9CFA 1998, Sch 18, Pt IV, para 30
Amendments of the return required to give effect to HMRC’s conclusions

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  • 04 Sep 2025 15:40

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