When an enquiry ends, it is formally concluded by the issue of a ‘closure notice’ which will confirm that the enquiry is complete and give HMRC’s conclusions. If one conclusion is that the return was made for the wrong period, the closure notice will specify the correct period (FA 1998, Sch. 18, para. 32). This may necessitate the delivery of a return for the correct period (FA 1998, Sch. 18, para. 35(1)). The filing date for such a return is the later of:

the normal filing date for a return covering the period; and

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