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Amendments to a return during a compliance check

Copyright © 2026 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 © 2026 LexisNexis
Produced by Tolley in association with Emma Broadbent of Grant Thornton
Owner-Managed Businesses
Guidance
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  • 04 Sep 2025 15:40

Home/ Tolley Tax Guidance/ Owner-Managed Businesses / Enquiries, penalties and appeals

Popular Articles

Employment Tax

Loans provided to employees

Loans provided to employeesEmployers sometimes provide their employees with loans, sometimes charging interest and often not, either as part of the reward package or to help the individual meet significant expenditure. For example, it is common to provide loans for the purchase of annual travel

14 Jul 2020 12:11 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Special rate pool and long life assets

Special rate pool and long life assetsSpecial rate poolExpenditure on some types of plant or machinery must, if neither annual investment allowance (AIA) nor first year allowances (FYAs) are available, be allocated to a ‘special rate pool’. Expenditure to be allocated to the special rate pool

14 Jul 2020 13:41 | Produced by Tolley Read more Read more
Owner-Managed Businesses

Interest on late paid tax

Interest on late paid taxIntroductionInterest on late paid tax is a compulsory charge set out in legislation to reflect the interest which would have accrued to the Exchequer had the correct amount of tax been paid at the right time.Harmonised legislation was introduced in 2009 to:•set statutory

14 Jul 2020 12:00 | Produced by Tolley in association with Philip Rutherford Read more Read more