H M Revenue & Customs can make enquiries into your self assessment tax return for a period of up to 12 months from the date they receive the return. However, if the return is filed late or amended this period is extended to the quarter date following the 12 month anniversary of the date they received the late return or amendment.
Quarter Dates: 31 Jan, 30 April, 31 July or 31 Oct.
The enquiry can be to clarify any entry made on the return. If you are at all unsure, you should seek further professional advice.
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