Amendments to a return during a compliance check

By Tolley in association with Emma Broadbent of Grant Thornton

The following Owner-Managed Businesses guidance note by Tolley in association with Emma Broadbent of Grant Thornton 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
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:

Action	Personal / trust tax return	Partnership return	Corporation tax return
Amendment of return by taxpayer	TMA 1970, s 9ZA	TMA 1970, s 12ABA	FA 1998, Sch 18, para 15
Amendment of return by taxpayer during a check	TMA 1970, s 9B	TMA 1970, s 12AD	FA 1998, Sch 18, para 31
Correction of return by HMRC