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Overpayment relief


A client is considering whether they can amend previously filed tax returns to take account of information that has subsequently come to light and has asked about the time limits for individuals and companies to amend a tax return. It sounds like a simple query but have the rules on this changed recently?


General amendments to returns
Under TMA 1970 s 9ZA or s 12ABA an individual or partnership can amend the information originally entered in a tax return by notifying HMRC at any time after sending in the return up to 12 months following the statutory filing date. For this purpose the statutory filing date is the later of the 31 January filing date for electronic returns and three months...
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