Amendments to a return during a compliance check

Produced by Tolley in association with Emma Broadbent of Grant Thornton
Amendments to a return during a compliance check

The following Owner-Managed Businesses guidance note Produced 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
  • Effect of referral
  • Effect of the determination of a question
  • Practical considerations

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:

ActionPersonal / trust tax returnPartnership returnCorporation tax return
Amendment of return by taxpayerTMA 1970, s 9ZATMA 1970, s 12ABAFA 1998, Sch 18, Part II, para 15
Amendment of return by taxpayer during a checkTMA 1970, s 9BTMA 1970, s 12ADFA 1998, Sch 18, Part IV, para 31
Correction of return by HMRCTMA 1970, s 9ZBTMA 1970, s 12ABBFA 1998, Sch 18, Part II, para 16
HMRC amendment of self assessment during enquiry to prevent loss of taxTMA 1970, s 9CTMA 1970, s 9CFA 1998, Sch 18, Part IV, para 30
Amendments of the return required to give effect to HMRC’s conclusions at the end of a checkTMA 1970, s 28A(2)(b)TMA 1970, s 28B(2)(b)FA 1998, Sch 18, Part IV, para 34(2)(b)

HMRC gives notice of its intention to formally check returns under the following:

  1. TMA 1970, s 9A (individuals and trustees)

  2. TMA 1970, s 12AC (partnerships)

  3. FA 1998, Sch 18, Part IV, para 24 (companies)

For a discussion of the time limits on opening compliance checks, see the HMRC’s powers to open an enquiry into a return guidance note. The Types of checks on returns guidance note may also be useful.

Amendment of return by taxpayer during a compliance check

The effects of an amendment made to a tax return during the course of a formal check into an individual, partnership and company return are very similar. The guidance that follows comments specifically on amendments made to individual and trustee returns but has equal application to partnershi

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