Amendments to a return during a compliance check

By Tolley
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The following Corporation Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Amendments to a return during a compliance check
  • Amendments to a return during a compliance check - general points
  • Amendment of return by taxpayer during a compliance check
  • HMRC amendment of self-assessment during a compliance check to prevent loss of tax
  • Referral of questions during a compliance check

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, para 15
Amendment of return by taxpayer during a checkTMA 1970, s 9BTMA 1970, s 12ADFA 1998, Sch 18, para 31
Correction of return by HMRC

More on Checks on returns: