PART IIU.K. RETURNS OF INCOME AND GAINS

Income taxU.K.

[F19A Notice of enquiryU.K.

(1)An officer of the Board may enquire into a return under section 8 or 8A of this Act if he gives notice of his intention to do so (“notice of enquiry”)—

(a)to the person whose return it is (“the taxpayer”),

(b)within the time allowed.

(2)The time allowed is—

(a)if the return was delivered on or before the filing date, up to the end of the period of twelve months [F2after the day on which the return was delivered;]

(b)if the return was delivered after the filing 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 section 9ZA of this Act, up to and including the quarter day next following the first anniversary of the day on which the amendment was made.

For this purpose the quarter days are 31st January, 30th April, 31st July and 31st October.

(3)A return which has been the subject of one notice of enquiry may not be the subject of another, except one given in consequence of an amendment (or another amendment) of the return under section 9ZA of this Act.

[F3(4)An enquiry extends to—

(a)anything contained in the return, or required to be contained in the return, including any claim or election included in the return,

(b)consideration of whether to give the taxpayer a transfer pricing notice under paragraph 5C of Schedule 28AA to the principal Act (provision not at arm’s length: medium-sized enterprise),

[F4(c)consideration of whether to give the taxpayer a notice under section 804ZA of the principal Act (schemes and arrangements designed to increase relief),]

but this is subject to the following limitation.]

(5)If the notice of enquiry is given as a result of an amendment of the return under section 9ZA of this Act—

(a)at a time when it is no longer possible to give notice of enquiry under subsection (2)(a) or (b) above, or

(b)after an enquiry into the return has been completed,

the enquiry into the return is limited to matters to which the amendment relates or which are affected by the amendment.

(6)In this section “the filing date” [F5means, in relation to a return, the last day for delivering it in accordance with section 8 or 8A.]]

Textual Amendments

F1Ss. 9A-9D substituted for s. 9A (with effect and application in accordance with s. 88(3), Sch. 29 para. 4(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 4(1)

F2Words in s. 9A(2)(a) substituted (19.7.2007) by Finance Act 2007 (c. 11), s. 96(1) (with s. 96(5))

F3S. 9A(4) substituted (with effect in accordance with s. 37 of the amending Act) by Finance Act 2004 (c. 12), Sch. 5 para. 1(2)

F4S. 9A(4)(c) inserted (with effect in accordance with s. 88(5) of the amending Act) by Finance Act 2005 (c. 7), s. 88(1)

F5Words in s. 9A(6) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2007 (c. 11), s. 91(3)

Modifications etc. (not altering text)