Related Commentary  Related CasesRelated HMRC Manuals

9A(1)  An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“notice of enquiry” )–

(a)to the person whose return it is (“the taxpayer” ),

(b)within the time allowed.

9A(2)  The time allowed is–

(a)if the return was delivered on or before the filing date, up to the end of the period of twelve months after the day on which the return was delivered;

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