I believe the answer to this question is 31 January 2022 is a hard cut-off, but I'm just wanting to check I am not missing anything.
New client engaging us for their 2021/22 return onwards. Their 2019/20 return has not been filed and their 2020/21 return is still in process. Appears to be some fault on the part of the previous agent, but laying blame is between the client and them. Apart from giving purely factual information the client needs to know if they do take action, we are not getting involved in that. There is a good reason, not relevant to this query, why this agent is still beign asked to do the initial filings of both of these returns,
The 2019/20 return is expected to be filed by 31 January 2022, but the client has lost faith in the contents. There won't be time for us to do a full review of it before 31 January 2022. Is the deadline for amendment a hard cut-off at 31 January 2022, or does the last minute filing extend the amendment period as it extends the enquiry window?