The corporation tax enquiry window for small companies and small groups will be changing for returns for accounting periods ending on or after 1st April 2008. HMRC has been writing this week to all corporation tax cases to advise of the changes, and inadvertently, it appears, to be a few non corporation tax cases as well as writing to tax agents who do not appear to be agents in the process.
Enquiry window changes
Under changes made in the 2007 Finance Act, on Lord Carters recommendation, the corporation tax enquiry window is changing for accounting periods ending after 31st March 2008. For returns filed from 1st April 2008 onward, the enquiry period into that return (if filed on time) will be 12 months from that date on which HMRC receives the return.
If a co...