Schedules

Schedule 14Administration of multinational top-up tax

Part 6Enquiries into a self-assessment return

16

1

An officer of Revenue and Customs may enquire into the return if, within the time allowed, the officer gives notice to the filing member of the officer's intention to do so.

2

The time allowed is—

a

if the return was submitted on or before the submission date, up to the end of the period of 12 months after the submission date;

b

if the return was submitted after the submission date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

c

if the return is amended under paragraph 14, up to and including the quarter day next following the first anniversary of the day on which the return was amended.

3

The submission date is the day ending the period for submission of the return referred to in paragraph 13(8) (or the longer period referred to in paragraph 13(10) where applicable).

4

The quarter days are 31 January, 30 April, 31 July and 31 October.

5

A notice under this paragraph is referred to in this Part of this Schedule as a “notice of enquiry”.

6

A return that has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment of the return.