Correction of Self Assessment tax returns and Company Tax Returns

April 1st 2010

HMRC has had the ability to correct obvious errors or omissions in returns without the need to use formal enquiry procedures since Self Assessment was introduced.

From 1 April 2010 HMRC will be able to correct a return, taking into account other information it holds and believes to be correct, even if the error or omission is not obvious from simply examining the return.

The taxpayer can reject the correction.

If, following rejection, HMRC still believes a correction is necessary, it can enquire into the return. The taxpayer can then use the appeal safeguards provided by the enquiry procedures.