Mark McLaughlin looks at the time limits for HMRC to open self-assessment tax return enquiries and to give individual taxpayers notice of its intention to do so.
Taxpayers generally seek finality in their tax affairs as soon as possible, so that they need not worry about unwelcome HMRC enquiries and the possibility of unexpected tax liabilities.
How long does HMRC have to open an enquiry into an individual’s tax return (in the absence of a discovery, which is not considered in this article)?
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