EM1507 - Opening the Enquiry: Statute: ITSA Time Limits - Examples

The following examples all assume that a notice to file, or the return containing a notice to file, was given before 31 October following the end of the year

Example 1

2020-21 notice to file/return given between 06/04/2021 and 31/10/2021 and a completed return received on time on 31/01/2022 - Enquiry window ends on 31/01/2023.

Example 2

2020-21 notice to file/return given between 06/04/2021 and 31/10/2021 and a completed return received on time on 31/01/2022 and amended on 22/03/2022 - Enquiry window for whole return ends on 31/01/2023 and the enquiry window for the amendment alone ends on 30/04/2023.

Example 3

2020-21 notice to file/return given between 06/04/2021 and 31/10/2021 and a completed return is received after the fixed filing date of 31/01/2022 being received on 30/04/2022 - Enquiry window ends 31/07/2023.

The following examples all assume no notice to file the return was given

Example 1

2020-21 voluntary return received on 31/10/2021. The filing date is 31/01/2022 however the return was received before this date so is received on time - Enquiry window ends 31/10/2022.

Example 2

2020-21 voluntary return received on 28/02/2022. The filing date is 28/05/2022, however the return was received before this date so is received on time - Enquiry window ends 28/02/2023.

Example 3

2020-21 voluntary return received on 31/10/2021, amended on 23/03/2022 - Enquiry window for whole return ends 31/10/2022 and the enquiry window for the amendment only ends on 30/04/2023.