Amendments made to SA returns 1/1/2004 to 31/12/2007

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| |Freedom of Information & |
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| |Data Protection Act Team |
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| |Room 1C/25 |
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| |100 Parliament Street |
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| |London |
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| |SW1A 2BQ |
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| |Mr N Jagger |Tel 020 7147 0406 |
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| |By E-mail |Fax 020 7147 0666 |
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| |[FOI #22398 email] | |
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| | |www.hmrc.gov.uk |
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| | Date |03/11/2009 | |
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| |Our Ref |FOI 2377/09 | |
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| |Your Ref | | |
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Dear Mr Jagger,

Freedom of Information Act 2000

Thank you for your e-mail of 3 November 2009. Your request was received
at HMRC on 2 November 2009 and I am dealing with it under the terms of the
Freedom of Information Act 2000.

HMRC will provide information in response to a request free of
charge. However, HMRC may ask you to pay our costs where there is lot of
information involved, for example replies in excess of 250 sheets of
photocopying. Whenever we contemplate charging we will provide full
details of the charges and payment will be required before we send the
response.

If you have any queries about this letter, please contact me. Please
remember to quote the reference number above in any future communications.

Yours sincerely

Tony High

Freedom of Information Act Team

The information in this e-mail and any attachments is confidential and may
be subject to legal professional privilege. Unless you are the intended
recipient or his/her representative you are not authorised to, and must
not, read, copy, distribute, use or retain this message or any part of it.
If you are not the intended recipient, please notify the sender
immediately.

HM Revenue & Customs computer systems will be monitored and communications
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The Commissioners for HM Revenue and Customs are not liable for any
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This e-mail may have been intercepted and its information altered.

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Communications via the GSi may be automatically logged, monitored and/or
recorded for legal purposes.

Dear Mr Jagger
I refer to your Freedom of Information Act 2000 (FOIA) request dated 3
November 2009 in which you asked,

"This request concerns the scheme closed by section 58 Finance Act 2008.
Can HMRC report how many users of the scheme were sent amendments to
their self-assessment returns between 1/1/2004 and 31/12/2007. This
request relates to the double taxation scheme targeted by s58 FA200.
Can HMRC confirm the total number of Section 9a TMA 1970 Notices, issued
in connection with the scheme, where the enquiries have been closed."

I can confirm that HMRC does not hold the information you have
requested. The following information is provided outside the terms of
the FOIA but may help you to understand why we do not hold the
information you seek.

An Officer of the Board may amend a tax return to correct any 'obvious
errors or omissions in the return' such as an arithmetic mistakes. These
corrections are made whether they increase or reduce the tax due. As I
understand it any amendments to an SA return are shown on the Self
Assessment Statement. The taxpayer is not sent an amended
self-assessment return.

You can find out more about Self Assessment on the HMRC web site at the
following address www.hmrc.gov.uk/sa/index.htm

If you are not happy with this reply you may request a review by writing
to HMRC FOI Team, Room 4/52, 100 Parliament Street London SWIA 2BQ or by
e-mail to [email address] . You must request a review within
2 months of the date of this letter. It would assist our review if you
set out which aspects of the reply concern you and why you are
dissatisfied.

If you are not content with the outcome of an internal review, you may
apply directly to the Information Commissioner for a decision. The
Information Commissioner will not usually consider a case unless you
have exhausted the internal review procedure provided by HMRC. He can be
contacted at The Information Commissioner's Office, Wycliffe House,
Water Lane, Wilmslow, Cheshire SK9 5AF.

Yours Sincerely
Monica Coker

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