Revenue Powers – Know The Rules

One of the first rules concerns Notice of Chargeability.

So, what is a Notice of Chargeability?

If a taxpayer does not receive a notice to file a tax return from HMRC, then he/she has a legal obligation to notify HMRC if they have a chargeability to tax. The time limit for this notification is 6 months from the end of the relevant tax year which is 6 October each tax year.

However, if it is a company which has the chargeability to notify HMRC, then the timeframe is different. This is 12 months from the end of the accounting period.

How long do I have to amend my Self Assessment Tax Return?

The taxpayer has a statutory right to amend their return within 12 months of the filing date. Conversely a taxpayer also has the statutory right to reject a correction by HMRC within 30 days of issue.

How does an Enquiry Work?

The introduction of self assessment has provided HMRC with the legal powers to make an enquiry into an individual’s tax return to establish whether it is complete and correct.

There are certain rules which apply to this power which are:

  • There must be a written notice of an enquiry issued to the taxpayer which is known as a Section9A(1) Notice
  • This written notice must be given before the anniversary of the filing date
  • There can only be one notice of enquiry per tax return or amended tax return

Time Limits for Opening An Enquiry

If the return is delivered by the filing date, then the time limit is 12 months after this date (normally the following 31 January)

If the return was delivered late, up to and including the quarter date following the 1st anniversary date that the return was initially amended i.e. 31 January, 30 April, 31 July & 31 October

For companies the enquiry window is 12 months from the actual submission date of this return.

If you would like our help to understand the implications in more detail for your specific situation, call us today on 02394 003600 or contact me on


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Posted in Tax & Accountancy.

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