EM7553 - Partnerships: enquiries: time limits – enquiry window
Notice of intention to enquire must be given within the time allowed often referred to as the enquiry window. The time allowed depends on when the partnership return was received.
The customer must receive the notice before the time limit for enquiring into the partnership return has expired.
Returns filed on or before the usual filing date
- until 31 March 2008, the last date for giving notice of intention to enquire into the partnership return was 31 January following the fixed 31 January filing date
- from 1 April 2008, the enquiry window runs for a full 12 months from the date that the tax return was made and delivered. For example, for a return received by HMRC on 20 June 2021 the enquiry window will run until 20 June 2022
Late returns
If a return is delivered after the fixed filing date, the enquiry period is extended. The enquiry window will in these cases not close until the quarter day next following the first anniversary of the day on which the return was made.
The quarter dates are 31 January, 30 April, 31 July and 31 October.
For example, for a 2021-22 return received after the filing date if 31 January 2023 it will be a late return. If it was received on 15 May 2023 the enquiry window will run until 31 July 2024.
If a return is received on a quarter end date, the enquiry window runs until the quarter day of the next following the anniversary of the day on which the return is received. So, in the above example if the return was received on 31 July 2023 the enquiry window will run to 31 October 2024.
Amended returns
If a return is amended, there is a separate enquiry window for the amendment. The enquiry window for the amendment will not close until the quarter day next following the first anniversary of the day on which the return was amended.
The quarter dates are 31 January, 30 April, 31 July and 31 October.
For example, if a return was amended on 12 January 2022 the enquiry window for the amendment will run until 31 January 2023.
If the partnership return is amended within the normal time limit to amend the return, and there is an enquiry already in progress into the original tax return, then the amendment can be considered as part of the ongoing enquiry. It is not necessary to send a second notice of enquiry to the nominated partner in respect of the amendment, but it is good customer service to tell the nominated partner that you will consider the amendment as part of your ongoing enquiry.
If the partnership return is amended and you enquire into the amendment at a time when it is no longer possible to enquire into the original partnership return, then the enquiry will be limited to checking the amendment or matters affected by the amendment.
Voluntary returns
A voluntary return is one which has been received when we have not given a notice to file a tax return and as the notice to file is treated as being given to partner who made and delivered the return on the day it is received by HMRC it can never be late, see EM7526. The enquiry window will therefore always be 12 months from the date the partnership return is received by HMRC.
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