Related Commentary  Related HMRC Manuals

958(1)  This section applies if a person who has made a section 946 payment becomes aware that–

(a)anything which should have been included in a return delivered by the person under this Chapter has not been so included,

(b)anything which should not have been included in a return delivered by the person under this Chapter has been so included, or

(c)any other error has occurred in a return delivered by the person under this Chapter.

958(2)  The person must deliver an amended return correcting the error to an officer of Revenue and Customs without delay.

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