Amendments to tax returns
Consultation description
The government will explore how tax returns are amended and is keen to develop an amendments process that is simple and transparent.
This Call for Evidence outlines the current position on amendments to tax returns, and asks a series of direct questions to gather evidence on the issues taxpayers face when making an amendment to a tax return.
There are several different methods of making amendments to tax returns, which vary according to tax, value, accounting period and turnover.
The government recognises that tax records will increasingly be held and submitted digitally, and that with the HM Revenue and Customs digital agenda there is an opportunity to modernise the amendments process and create a better taxpayer experience.