TMA70/S9ZA - The taxpayer’s statutory right to amend

The request was partially successful.

Dear HM Revenue and Customs,

1) Could you please clarify whether a tax payer has a statutory right to correct a return within
12 months of statutory filing date under TMA70/S9ZA ?

And

2) Please clarify whether tax payer needs to provide a justification for the amendment which is
protected statutorily under TMA70/S9ZA.

Yours faithfully,
S y ali

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

Our ref: FOI2018/00642

Dear S Y Ali,

Freedom of Information Act 2000 Acknowledgement

Thank you for your communication of 22nd March which has been passed to
HMRC's Freedom of Information Team.

We have allocated the above reference which you should quote if you need
to contact us.

The Team will arrange for a reply to be sent to you which will either
comply with HMRC's obligations under Freedom of Information Act or, if we
think it's an enquiry that we don't need to address under the terms of the
Act, let you know why. If it is the latter we will, if possible, pass it
on to a more appropriate part of the Department for answer.

Yours sincerely

HMRC Freedom of Information Act Team

foi.team@hmrc.gsi.gov.uk on behalf of FOI Central Team, HM Revenue and Customs

1 Attachment

Dear S Y Ali,

I am writing in response to your request for information, received 22nd
March.

Yours sincerely,

HMRC Freedom of Information Team