Commentary

E1.213 Amendment of personal or trustee self assessment return by the taxpayer

Personal and employment tax

E1.213 Amendment of personal or trustee self assessment return by the taxpayer

E1.213 Amendment of personal or trustee self assessment return by the taxpayer

For the latest New Development, see ND.1342.

Once the tax return has been filed it may be amended by the taxpayer, see below, or corrected by HMRC, see E1.214.

A taxpayer may amend their return by giving notice to HMRC within 12 months of the 'filing date'1. The 'filing date' for this purpose is 31 January following the end of the tax year, or within three months beginning with the date of issue of the return where it is issued late (ie after 31 October following the year concerned)2.

Example

Notice to file a

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial