Amendment by the taxpayer
Where a notice has been given of an intention to enquire into a return, the taxpayer has a statutory right to amend his self-assessment during the enquiry (see A6.401). The same applies after the taxpayer receives a follower notice which requires amendment of a tax return following litigation of a representative case challenging a tax avoidance scheme (see A6.401 and A7.247)1.
Such an amendment does not affect the amount of the self-assessment included in the return, but any taxpayer amendment that relates to any matters in an open enquiry may be concluded by a partial or final closure notice (see A6.418A). Prior to 16 November 2017 the amendment could not take effect until the closure notice was issued.
The amendment will not take effect if the HMRC officer either decides that it is incorrect or takes it into account in formulating the liability in the partial or final closure notice. Furthermore, such an amendment does not limit the scope of the enquiry, and neither does the referral of a dispute about partnership shares to a tribunal2.
Once an enquiry into a return or amendment under these provisions is completed, no further enquiry under the same provisions may be made into that return or amendment3.
For NRCGT returns see E1.235.