Taxes Management Act 1970 Schedule 3ZA paragraph 2

Amendment of personal or trustee return by the taxpayer

Paragraph 2 of Schedule 3ZA sets out when tax becomes payable or repayable following a taxpayer's own amendment to their personal or trustee self-assessment return.

• When a taxpayer amends their own personal or trustee self-assessment return and this results in tax being payable or repayable, specific payment deadlines apply.
• The tax is normally due within 30 days after the notice of amendment is given.
• If the amendment is made during an open HMRC enquiry, the payment deadline may be deferred depending on how the enquiry is resolved.
• Where the amendment takes effect only upon issue of a closure notice, the 30-day payment deadline runs from the date the relevant closure notice is given, with different rules for amounts payable and amounts repayable.