How long before assessment received?

How long before assessment received?

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I submitted a client's self-assessment tax return in October 2006, received a letter acknowledging receipt thereon, and have heard nothing since then. No assessment raised, no queries. Return had a large number of complex CGT calculations, so I would expect it to take a while.
Is there a standard time in which the Revenue have to raise an assessment? I have looked, but can't seem to find any information on this. I would like to chase them up, but would like to quote legislation if at all possible. Any pointers welcome.
DK

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By AnonymousUser
07th Feb 2007 15:46

How do you know ...
... that the return has yet to be processed? Unless you have ticked the box saying that you want HMRC to calculate the liability (for which you may have been out of time if submitted in October), you would normally only get written confirmation of figures (form SA302) if they need to make a change under section 9ZB TMA 1970. I have successfully got forms SA302 issued on specific request in support of mortgage applications, but that is the exception rather than the rule.

Other evidence of the processing of the return may be available from Statements of Account and demands issued by the Collector, or by viewing the client's account online.

Even these do not provide confidence that the figures are agreed. That can only come by expiry of the enquiry window (31 Jan 08) without an enquiry being raised. Or if you sent in a CG34 you may derive confidence in the result of that aspect.

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