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.