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Not an extension
HMRC said that it would not apply penalties to returns filed late. So this in my opinion does not change the deadline for amendments.
09/10 Amendment.
Have just become aware of information that should have been included on the 09/10 return for a client.
I was hoping that I could get away with submitting today. According to this thread I am too late to file an amended return, can I still sort this out by postal correspondence. I could include in 2011 figures, but it really should be included in 2010. Info relates to dividend paid in previous year but not included in submissions made by previous accountant. Client has been ill, and this is all a bit late in the day.
Depends on the nature of your adjustment
The 31 Jan limit only applies when you are adjusting claims or reliefs which are required to be made on a return - like capital allowances and losses - you have quite a narrow band to claim these - generally 31 Jan in the year following the return period.
Otherwise, if you can have missed off income or expenses or made an error you will still be able to correct the figures - in writing as you say. Older errors you may be able to claim using one of the disclosure facilities.
Virtual Tax Support for accountants: www.rossmartin.co.uk