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Correction of the tax return by HMRC

HMRC has the right to amend the tax return within nine months of the date of receipt (ie the date the return was filed rather than the due date for filing) without opening an enquiry. Usually, HMRC does this to eliminate or to reverse any obvious errors or mistakes within the return. These are usually arithmetical errors, although HMRC can reverse any technical mistakes made by the taxpayer in completing the return.

HMRC will notify the taxpayer of any amendments made. The agent should receive a copy of this notification. The taxpayer is not bound to accept the correction. The correction can be rejected within 30 days of the date the notice was issued by HMRC (ie not the date of receipt