Prospective
End of period statements – amendment by relevant personsU.K.
This section has no associated Explanatory Memorandum
18.—(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.
Commencement Information
I1Reg. 18 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1