Company tax: Changes to the enquiry window cause chaos for agents

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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.

For example:

If a co...

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Out-of-date database
We, who are an import and distribution company, have just received one of these wonderful notices, addressed to an agent who moved out of this address in 1976, nearly 32 years ago!
This has to be a record.
Unless, of course, someone knows better?

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Waste
I am head of tax for a large group of companies and we received this notification as agent for this group. All very well but we obviously are unaffected by the changes.

I also received the notification at home where I am registered as an agent to allow me to submit tax returns for family members and a couple of friends - purely on personal tax affairs. Again the notification was of entirely no relevance.

One wonders how much time and resource has been wasted in sending these notifications out.

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