Deadline for opening an enquiry

A ‘notice of enquiry’ is to be given within 12 months of the prescribed filing date where the return is delivered on time (TMA 1970, s. 9A(1) and (2)(a)). For returns for the years 2001–02 onwards, this 12-month period ends on the anniversary of that date, instead of the day before the anniversary, as previously (FA 2001, Sch. 29, para. 4).

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