CCM12620 - Opening and Working Enquiries: SA Returns filed on time

(a) SA returns for 2003/04 to 2006/07

If the SA return has been filed on time (31 January following the year to which the return relates – referred to as the filing date), the time limit for opening an SA enquiry into the return will expire on the anniversary of the filing date (that is twelve months after the filing date). So if the 2003/04 return is filed on or before 31 January 2005, an enquiry into that return can be opened at any time up to 31 January 2006.

(b) SA returns for 2007/08 and later years

From 2008 there are two time limits for filing SA returns:

• Paper returns must be filed by 31 October
• E-returns must be filed by 31 January

The 2007/08 SA return must, therefore, be filed by 31 October 2008 if it is on paper or by 31 January 2009 if it is filed electronically. For paper returns ‘filed’ means the date it is received by HMRC and for electronic returns it means the date it is successfully transmitted to HMRC.

From 2008 the time limit for opening an SA enquiry is one year after the date the return is filed. So if the 2007/08 return is filed on 5 May 2008 the SA enquiry window closes on 5 May 2009 but if it is filed electronically on 29 January 2009 the SA enquiry window closes on 29 January 2010.