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Extended amendment window for late return

If a 2019/20 return is filed now, can it be amended after 31 January 2022?

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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?

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By rmillaree
25th Jan 2022 20:03

from memory you always have 12 months to amend after you have submitted - its a given someone will correct me if i am wrong here.

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By Not Anonymous
25th Jan 2022 20:08

I thought the filing deadline had remained 31 January 2021 but HMRC didn't issue late filing penalties if the return was filed by 28 February 2021.

On which basis the amendment window would end on 31 January 2022. Although I can't see that explicitly documented anywhere.

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By Matrix
25th Jan 2022 20:34

No the last day for submitting or amending online is 31 January 2022 (or 12 months after the online filing deadline). Otherwise you have to write to HMRC.

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Replying to Matrix:
By sammerchant
28th Jan 2022 09:35

Quite correct. I have done this for several recalcitrant clients.

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By gillybean04
25th Jan 2022 20:17

Its 12 months from filing date. With filing date being the later of 31st January following year end or 3 months from notice to file if notice to file is given late.


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