SACM8005 - Making Enquiries into Claims: Legislation

Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

S9A
S12AC ———–

In a Return

Under Self-Assessment the critical examination of tax returns forms an integral part of the ‘process now check later’ regime and represents a powerful deterrent to those who do not wish to comply with the obligation to file a complete and accurate return.

Where a claim is included in a return or an amended return, it forms part of the return, and any enquiry into the claim/return is made under S9A. Enquiries into partnership returns are made under S12AC.

A claim is included in a return if it forms part of the self-assessment for that year. If you are unsure whether a claim is included in a return, or is outside a return, please contact the Specialist Technical Team, see CH910000.

Sch1A/Para5

Outside a return

Where a claim is made outside a return any enquiry is made under Sch1A Para 5. The opening of enquiries under Para 5 has many similarities with the opening of an enquiry under S9A or S12AC in that

• the notice of enquiry must be given in writing
• it must be given by an officer of the Board and
• it must be given within a statutory time limit, commonly referred to as ‘the enquiry window’.

Requests for information and documents

It will often be necessary to seek additional information or to inspect documentation when enquiring into a claim. You may issue a notice under FA08/Sch36 when you do not get all the information and/or documents that you request informally. See CH23000+ for guidance on information notices.