8(1)An officer of Revenue and Customs may enquire into a return if sub-paragraph (2) has been complied with.U.K.
(2)Notice of the intention to make an enquiry must be given—
(a)to the person by whom or on whose behalf the return was delivered (“the relevant person”);
(b)before the end of the period of 12 months after the relevant date.
(3)The relevant date is—
(a)the filing date, if the return was delivered on or before that date;
(b)the date on which the return was delivered, if the return was delivered after the filing date;
(c)the date on which the amendment was made, if the return is amended under paragraph 3 (amendment by person making the return).
(4)A return that has been the subject of one notice under this paragraph may not be the subject of another, except a notice given in consequence of an amendment (or another amendment) of the return under paragraph 3.
(5)A notice under this paragraph is referred to as a “notice of enquiry”.