Income Tax Act 2007 section 958

Payer's duty to deliver amended return

Section 958 requires a person who has made a section 946 payment to correct any errors discovered in returns they have delivered under this Chapter, by submitting an amended return to HMRC without delay.

• A payer who discovers that a return omits something it should have included, includes something it should not have, or contains any other error, must act promptly to correct it
• The payer must deliver an amended return to an officer of Revenue and Customs without delay once they become aware of the error
• On receipt of the amended return, HMRC will make whatever assessments, adjustments, set-offs, payments or repayments of income tax are necessary to put matters right
• The aim is to ensure that the resulting income tax liabilities, including any interest on unpaid or overpaid tax, for the payer and any other affected person are the same as they would have been had a correct return been delivered in the first place