HMRC have published ‘Amendments to tax returns’, a call for evidence aimed at providing an understanding of issues faced by taxpayers who are amending returns.

Current processes for amended returns vary depending on the tax and there are different rules applicable to the various returns:

  • Amendments to Income Tax Returns:
    • Can be made within 12 months of the filing deadline.
    • Can be filed online or by paper.
    • In some cases they can be made over the phone.
    • Can be made during a compliance check.
    • Cannot otherwise be made once the 12 month window has passed.
    • In some cases HMRC are able to correct or amend obvious errors on mistakes by amending the taxpayers return.
  • Amendments to Corporation Tax Returns:
    • Can be made within 12 months of the filing deadline.
    • Can be made online or in writing.
    • Can be made informally, without need for a specific form.
    • Can be made during a compliance check.
  • Errors on VAT Returns:
    • Cannot be amended and refiled.
    • Must either be Corrected on a future return or by separate notification depending on the size of the error.
    • Can be corrected where it was in an accounting period that ended less than four years ago.
    • Cannot be corrected on a VAT return if the error was deliberate.

The call for evidence looks to understand the appetite for consistency across the amended return processes for various taxes.

Summary of questions:

Question 1: Which taxes do you submit returns for? How do you make amendments for each tax?

Question 2: What are your reasons for making amendments?

Question 3: Do you find it easy to make amendments to returns? Is the process complicated? How long does it take?

Question 4: If you submit amendments for different taxes, are there any (or elements of any) that are easier or more difficult than others?

Question 5: How long does it take to get a response from HMRC?

Question 6: What is your interaction like with HMRC when you make an amendment?

Question 7: Is there anything about the current amendments processes that cause you difficulty?

Question 8: What possible benefits might there be to a consistent amendments process across taxes?

Question 9: Do you think having one consistent way to amend all returns will result in savings for businesses? If so, please provide details e.g. simpler process, reduced contact with HMRC etc.

Question 10:How would you prefer to make amendments to returns?

Question 11: How do you feel about a future single digital amendment process for all taxes?

Question 12: Do you think being able to amend returns digitally will result in savings for businesses? If so, please provide details e.g. simpler process, reduced contact with HMRC etc.

Question 13: If you needed to make an amendment that covers multiple taxes (e.g. correcting IT and VAT) how would you see that working in future? Would you prefer to do each tax separately, or all in one?

Links

Correcting VAT errors

External links

Amendments to tax returns

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