958Payer's duty to deliver amended returnU.K.
(1)This section applies if a person who has made a section 946 payment becomes aware that—
(a)anything which should have been included in a return delivered by the person under this Chapter has not been so included,
(b)anything which should not have been included in a return delivered by the person under this Chapter has been so included, or
(c)any other error has occurred in a return delivered by the person under this Chapter.
(2)The person must deliver an amended return correcting the error to an officer of Revenue and Customs without delay.
(3)If the person delivers an amended return such assessments, adjustments, set-offs or payments or repayments of income tax as are necessary for achieving the objective mentioned in subsection (4) must be made.
(4)The objective is that the resulting liabilities to income tax (including interest on unpaid or overpaid income tax) of the person or any other person are the same as they would have been if a correct return had been delivered.