TCTM10230 - Section 19 - Enquiry window examples
In year finalised example:
A person who has been served an in year s17 notice on 3 March 2020 responds to their s17 notice on 25 March 2020 providing details of their actual income for the part tax year. The in year specified date (IYSD) is 2nd April 2020 (30 days after the issue of the s17 notice). A s18 decision is made on 31 March 2020. The enquiry window opens on 1st April 2020 and closes on 2nd April 2021 (one year after IYSD).
Employed examples:
Example 1
An employed person responds to their s17 notice on 21 June 2020, providing details of their actual income for 2019-2020. A s18 decision for 2019-2020 is made on 27 July 2020. The enquiry window opens on 28 July 2020 and closes on 31 July 2021 (one year after the 1SD).
Example 2
An employed person doesn’t respond to their s17 notice by 1SD. We don’t make the s18 decision straight away to allow for any restore action. A s18 decision for 2019-2020 is made on 10 October 2020. The enquiry window opens on 11 October 2020 and closes on 31 July 2021 (one year after the 1SD).
Example 3
An employed person responds to their s17 notice by 1SD. A s18 decision for 2019-2020 is made on 15 June 2020. A further s18 decision for 2019-2020 is made on 15 July 2020. The enquiry window opens on 16 June 2020 and closes on 31 July 2021 (one year after the 1SD). The enquiry window opens on the back of the original s18 decision.
Self-employed examples
Example 4
A self-employed person responds to their S17 notice on 1 June 2020 providing estimated income. We make a s18 decision for 2019-2020 on 7 June 2020 but the enquiry window does not open because the decision is based on estimated income. They tell us their actual income for 2019-2020 on 1 October 2020 and we make a revised decision on 16 October 2020. The enquiry window opens on 17 October 2020 and closes on 31 January 2022 (one year after the 2SD).
Example 5
A self-employed person responds to their s17 notice on 1 July 2020 providing actual income. We make a s18 decision for 2019-2020 on 9 July 2020. The enquiry window opens on 10 July 2020 and closes on 31 January 2022 (one year after the 2SD).
Example 6
A self-employed person responds to their s17 notice on 1 July 2020 providing estimated income. We make a s18 decision for 2019-2020 on 9 July 2020 but the enquiry window does not open because the decision was based on estimated income. The claimant’s SA tax return was issued by HMRC on 1 December 2020. As HMRC must allow 3 months for them to file their SA return, their filing deadline date is 28 February 2021. They file their return on 30 January 2021 and on the same day they tell us their actual income and we make a s18 decision on 31 January 2021. In this example the enquiry window opens on 1 February 2021 and closes on 28 February 2022 (one year after the self-assessment filing date deadline).
Example 7
A self-employed person responds to their s17 notice on 1 July 2020 providing actual income. We make a s18 decision for 2019-2020 on 9 July 2020. Normally the enquiry window will open on 10 July 2020 and close on 31 January 2022 (one year after 2SD). However the claimant provides an amendment to their tax return on 15 October 2021. In this example our s19 window still opens on 10 July 2020 but it closes on 31 October 2022. This is the quarter date following the anniversary of the date the amendment was made.
Example 8
A self-employed person responds to their s17 notice on 1 July 2020 providing actual income. We make a s18 decision for 2019-2020 on 9 July 2020. Normally the enquiry window will open on 10 July 2020 and close on 31 January 2022 (one year after 2SD). However the claimant didn’t make their SA return until 15 May 2021 which was after the 31 January 2021 filing deadline date. In this example our s19 window still opens on 10 July 2020 but it closes on 31 July 2022. This date is the quarter date following the anniversary of the date the return was submitted.
Example 9
A self-employed person does not respond to their s17 notice by 31 July 2020 (1SD). We make a s18 decision for 2019-2020 on 9 October 2020. The enquiry window opens on 10 October 2020 and closes on 31 January 2022 (one year after the 2SD).
Example 10
A self-employed person responds to their s17 notice on 1 June 2020 providing estimated income. We make a s18 decision for 2019-2020 on 7 June 2020 but the enquiry window does not open because the decision was based on estimated income. They do not inform us of their actual income by 2SD, so we make the s18 decision using the estimated income provided as actual on 4 February 2021. The enquiry window opens on 5 February 2021 and closes on 31 January 2022 (one year after the 2SD).
Note: In the examples above where it is stated that the s19 window ‘closes on’ a certain date (e.g. in example 1 - closes on 31 July 2021) this means the last day you may open a s19 enquiry is the day before this date. Where the window closes on a date, that is the date when you can no longer open an enquiry.