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Your rights and safeguards 4: Notice of enquiry into return

Updated on 13 April 2023

We outline the rights and safeguards the law gives you when HMRC have given you a formal notice to enquire into your Self Assessment tax return. 

Illustration of a tax document on a computer screen

This page aims to expand the information given in HMRC’s own compliance factsheets. It also adds to information given about your rights in the HMRC Charter.

Time limits for giving a notice of enquiry

There are strict time limits which HMRC must observe. The law does not permit them to enquire into your return outside these time limits.

  • If you filed your return on time, HMRC have 12 months from the date on which you filed it to begin their enquiry.

So, if you filed your 2021/22 return electronically on, say, 30 November 2022, HMRC may not enquire into it after 30 November 2023.

  • If you filed your return late, HMRC have 12 months from the date on which you filed it, plus some extra time up to the next quarter day, to begin their enquiry. Quarter days are 31 January, 30 April, 31 July and 31 October.

So, for example, if you filed your 2021/22 return electronically on 28 February 2023, HMRC can enquire into it at any time up to 30 April 2024.

  • If either you or HMRC amended your return after it was filed, HMRC can enquire into it for 12 months after the amendment was made, plus some extra time up to the next quarter day, but HMRC may only enquire up to that later date into the subject matter of the amendment.

For example, if you filed your 2021/22 return electronically on 30 November 2022, HMRC can enquire into the whole return until 30 November 2023. If you amend your return on 1 May 2023, HMRC have an extra 8 months to enquire into it until 31 July 2024, but during that extra time they can only enquire into the subject matter of the amendment.

Your rights of appeal

You have certain rights of appeal to the First-tier Tribunal, or to ask HMRC for an independent internal review, at various stages during their enquiry. For more details of how to exercise these rights, see factsheet HMRC1.

  • If HMRC decide during their enquiry to amend your return, you can appeal against their decision within 30 days of them making the amendment – although your appeal will not be referred to internal review, or heard by the First-tier Tribunal, until the enquiry is completed.
  • You can also appeal against any decision HMRC make on conclusion of their enquiry, or any assessment to tax that they make, again within 30 days of their decision.
  • At any time during HMRC's enquiry, you can apply to the First-tier Tribunal for a direction that they must close down their enquiry by a certain time. Then the tribunal must give that direction unless HMRC can prove to their satisfaction that they need to keep the enquiry open for longer.

Tax guides

Introduction to the tax system How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? What if I cannot pay my tax bill? Do I need to complete a tax return? Self Assessment: understanding the basics What is Simple Assessment? How do I claim tax back? How do I claim back tax I have overpaid through PAYE on wages or pensions? How do I claim back tax if I complete a tax return? How do I claim back tax if I am taxed under the Construction Industry Scheme (CIS)? How do I claim back tax on savings income? How do I claim a marriage allowance refund? How do I claim back tax on a payment protection insurance (PPI) pay-out? Should I use a tax refund company? What is National Insurance? How do I get a National Insurance number? What are Specified Adult Childcare credits? What is Scottish income tax? What is devolution? Do I have to pay Scottish income tax? How does Scottish income tax work? What is Welsh income tax? Do I have to pay Welsh income tax? Do I have to join a pension scheme? Tax relief on your pension contributions HMRC digital services Enquiries, penalties, appeals, complaints and debt Enquiries How to survive an enquiry by HMRC Tax penalties Tax appeals Alternative Dispute Resolution How do I complain to HMRC? What if I cannot pay my tax bill? What if I have a tax credits overpayment?
Am I employed, self-employed, both or neither? Working through a limited company What is the national minimum wage? How do I work out my tax? What income is taxable? What tax allowances am I entitled to? What tax rates apply to me? How is my tax collected? How is tax collected on taxable state benefits? How do I check my coding notice? Do I need to complete a tax return? What tax do I pay on redundancy payments?Employment benefits and expenses What are benefits-in-kind? What payments and benefits are non taxable? What if I incur expenses in relation to my job? What travel expenses can I claim? What if I use my own car for business purposes? Payroll giving Allowances and expenses paid to armed forces personnel and deductions from their income Pensions and employees What is automatic enrolment for employees? What National Insurance do I pay as an employee? How do I repay my student loan? What if I do not pay enough tax? What if I pay too much tax? What if I work abroad temporarily? What if I am in the armed forces and work overseas? First time workers Apprenticeships

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