Amendments to a return during a compliance check

Produced by Tolley in association with Emma Broadbent of Grant Thornton

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

Amendments to a return 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:

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 sp

Popular documents