Self-employed client submitted his 2009/10 Tax Return on a provisional basis, ticking the relevant "this tax return is provisional" boxes and making a relevant note in the White Space.
Now the Enquiry period for the Return has elapsed, HMRC cannot enquire into the Return under the usual provisions. If they now want to amend the 2009/10 figures is the only option open to them via an Enquiry into the following year's Return and then scaling back under the "presumption of continuity" rules? Are they precluded from using the Discovery provisions by virtue of the provisional box being ticked and a relevant note having been made in the White Space?
Thanks.
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The whole Truth and nothing but
The onus is on the taxpayer to supply the necessary information to ensure the return is "complete".
Unreasonable delay in submitting the information allows HMRC to charge a penalty as the original estimate was insufficient.