Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

This part of the manual deals with claims and elections that may be made when

an assessment is made by HMRC, or

a self-assessment is amended by HMRC, for example, on the conclusion of an enquiry, or

an enquiry is concluded by a contract settlement.

Time limits for making claims are not extended simply because an enquiry is open.

The legislation does however allow a taxpayer to make various out-of-time actions where we make a discovery assessment or amend a return in an ITSA enquiry closure notice. You should follow the same rules in contract settlements.

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