Enquiry window period closed. What are HMRC's options?

Enquiry window period closed. What are HMRC's...

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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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By pawncob
07th Feb 2012 21:19

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.

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By mail.taxperfect.co.uk
08th Feb 2012 08:01

Thanks pawncob,

Completely agree, just need to know what legal options are actually open to HMRC now that the window period has passed.

There has always been this thing about HMRC 'missing the boat' where they haven't enquired into a provisional Return within the enquiry window but is this only a false sense of security for clients?

Thanks.

 

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