{"id":2529,"date":"2025-10-28T16:00:00","date_gmt":"2025-10-28T16:00:00","guid":{"rendered":"https:\/\/taxinvestigation.co\/new\/?p=2529"},"modified":"2025-10-28T16:00:01","modified_gmt":"2025-10-28T16:00:01","slug":"out-of-time-by-mark-mclaughlin","status":"publish","type":"post","link":"https:\/\/taxinvestigation.co\/new\/out-of-time-by-mark-mclaughlin\/","title":{"rendered":"Out of time? by Mark McLaughlin"},"content":{"rendered":"\n<p>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.<br><br>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.<br><br>How long does HMRC have to open an enquiry into an individual\u2019s tax return (in the absence of a discovery, which is not considered in this article)?<\/p>\n\n\n\n<p>Download the full article below:<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/10\/Out-of-time-by-Mark-McLaughlin-.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of Out of time by Mark McLaughlin.\"><\/object><a id=\"wp-block-file--media-d5b5e67a-add2-4cbb-8062-ce3d378d0cdc\" href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/10\/Out-of-time-by-Mark-McLaughlin-.pdf\">Out of time by Mark McLaughlin<\/a><a href=\"https:\/\/taxinvestigation.co\/new\/wp-content\/uploads\/2025\/10\/Out-of-time-by-Mark-McLaughlin-.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-d5b5e67a-add2-4cbb-8062-ce3d378d0cdc\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[75],"tags":[],"class_list":{"0":"post-2529","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-october-november-2024"},"_links":{"self":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/comments?post=2529"}],"version-history":[{"count":1,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2529\/revisions"}],"predecessor-version":[{"id":2531,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/posts\/2529\/revisions\/2531"}],"wp:attachment":[{"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/media?parent=2529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/categories?post=2529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxinvestigation.co\/new\/wp-json\/wp\/v2\/tags?post=2529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}