Taxes Management Act 1970 section 5

Power to enquire into claims [Schedule 1A paragraph 5]

Section 5 of Schedule 1A sets out HMRC's power to open an enquiry into a standalone claim or an amendment to such a claim, including the time limits within which the enquiry must be opened.

• HMRC may enquire into any standalone claim, or any amendment to such a claim, by giving written notice to the claimant within a specified deadline
• The deadline is the latest of three possible dates: the quarter day after the first anniversary of the claim or amendment, the first anniversary of 31 January following the relevant tax year, or the first anniversary of the end of any other relevant period
• Quarter days for this purpose are 31 January, 30 April, 31 July and 31 October
• Once a claim or amendment has been the subject of an enquiry, it cannot be enquired into again — either under these provisions or through the separate return enquiry rules