Amendments

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Either HMRC or Taxpayer may amend the return

HMRC

May amend any obvious errors (e.g. adding up errors) within 9 months of the date of filing

Taxpayer

May amend within 12m of the January filing date

Notification of Chargeability

The onus is on the taxpayer to inform HMRC that they are liable to tax - must be done within 6 months of the first tax year  - unless there's no actual tax liability

If no notification is made then penalties will occur

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