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
imgtext

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

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
TAKE A FREE TRIAL NOW
Powered by Tolley+™
  • 04 Sep 2025 15:40

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

Popular Articles

Personal Tax

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more
Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more Read more
Value Added Tax

Exemption ― overview ― items exempt from VAT in the UK

Exemption ― overview ― items exempt from VAT in the UKVAT exemption: list of supplies exempt from UK VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9, Pt II.It is important to remember that not all supplies that come within a heading

14 Jul 2020 12:45 | Produced by Tolley Read more Read more