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.