PART 6Corrections and omissions
End of period statements – amendment by relevant personsI118
1
A relevant person may amend an end of period statement which that person has provided.
2
The relevant person must give notice of the amendment to HMRC.
3
An amendment may only be made before the earlier of—
a
the date by which the relevant person is required to comply with a notice to file under section 8 of TMA 1970 for the tax year to which the end of period statement relates; or
b
the time when the relevant person has so complied.