Amendments to a return during a compliance check

By Tolley in association with Emma Broadbent of Grant Thornton

The following Personal Tax 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 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:

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 (subscription sensitive)
Amendment of return by taxpayer during a check	TMA 1970, s 9B	TMA 1970, s 12AD	FA 1998, Sch 18, para 31 (subscription sensitive)
Correction of return by HMRC