Income Tax - Amending Tax Returns

Question 1

HMRC may correct anything in the return that they consider is incorrect within…

Answer 1

Nine months of the actual filing date

Question 2

The taxpayer may amend a tax return for any reason within…

Answer 2

Within 12 months after the later of:
- the 31 of January following the tax year or

• • 3 months after the return was issued (paper or electronic)

Question 3

How long can a taxpayer make a claim for ‘overpayment relief’ for?

Answer 3

A taxpayer can claim for ‘overpayment relief’ within four years of the end of the tax year to which the return relates