Commentary

E1.214 Correction of personal or trustee self assessment return by HMRC

Personal and employment tax

E1.214 Correction of personal or trustee self assessment return by HMRC

E1.214 Correction of personal or trustee self assessment return by HMRC

Once the tax return has been filed it may be amended by the taxpayer, see E1.213, or corrected by HMRC, see below.

HMRC may correct a taxpayer's return for obvious errors by giving notice of the amendment to the taxpayer. This might be arithmetical mistakes (less likely where the return is filed online), errors of principle or anything else that an officer has reason to believe is incorrect 'in the light of information available' without the use of formal enquiry powers.1

An HMRC correction must be made within nine months of

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