Paper filing deadline looms: HMRC embargo on new SA tax enquiries
HMRC have announced that they will not be opening new formal enquiries on Income Tax Self Assessment between Monday 20 October 2008 and Friday 31 October 2008 to support tax agents and advisers in the approach to the new paper filing deadline.
This is new ground for HMRC; no such announcement has ever been made for that final "week of panic" when the 31 January deadline approaches.
Continued...
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I thought enquiry window now closed 12 months after the actual filing date.
Not groundbreaking
The reason no previous announcement was made was presumably because the 31 January deadline was not only the filing deadline but in the majority of cases the closing of the enquiry window - I can't imagine HMRC denying themselves the opportunity of opening an enquiry right up to the last minute. My cynicism may prove to be unfounded if they make a similar announcement towards the end of January 2009!
I see what you mean...
...an illusory concession