Compliance Checks - Time limits

Compliance Checks - Time limits

Didn't find your answer?

HMRC Local Compliance have just  opened a "compliance check" into a 2012 tax return submitted in April 2012.  This is therefore outwith the period to enquire into the return.  Unable to find any guidance that permits them to do this.  Any thoughts?

Replies (1)

Please login or register to join the discussion.

avatar
By Malcolm McFarlin
25th Apr 2014 15:39

Discovery

HMRC may make a 'discovery' assessment under section 29 TMA 1970. Otherwise to re-open cases outside the normal time limit, HMRC have to show careless or deliberate actions of the taxpayer.

Perhaps the short answer will be to ask why HMRC have opened a compliance check since you consider the period for enquiry is now closed.

Thanks (0)