C2C1PART II RETURNS OF INCOME AND GAINS
Pt. 2 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Income tax
C39ZBF1 Correction of personal or trustee return by Revenue
1
An officer of the Board may amend a return under section 8 or 8A of this Act so as to correctF2—
a
obvious errors or omissions in the return (whether errors of principle, arithmetical mistakes or otherwise)F3, and
b
anything else in the return that the officer has reason to believe is incorrect in the light of information available to the officer.
2
A correction under this section is made by notice to the person whose return it is.
3
No such correction may be made more than nine months after—
a
the day on which the return was delivered, or
b
if the correction is required in consequence of an amendment of the return under section 9ZA of this Act, the day on which that amendment was made.
4
A correction under this section is of no effect if the person whose return it is gives notice rejecting the correction.
5
Notice of rejection under subsection (4) above must be given—
a
to the officer of the Board by whom the notice of correction was given,
b
before the end of the period of 30 days beginning with the date of issue of the notice of correction.
Pt. 2 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)