Taxes Management Act 1970 Schedule 3ZA paragraph 4

Amendment of personal or trustee return to prevent loss of tax

Paragraph 4 of Schedule 3ZA sets out the payment deadline that applies when HMRC amend an individual's or trustee's self-assessment return during an enquiry to prevent a loss of tax.

• Applies where HMRC amend a personal or trustee self-assessment under section 9C to prevent a loss of tax
• Any tax due or repayable as a result of the amendment must be paid within a strict deadline
• The deadline is the day after the end of a 30-day period that begins on the day the notice of amendment was issued
• In practice, this means the taxpayer (or HMRC, in the case of a repayment) has 31 days from the date of the amendment notice to make the payment