Taxes Management Act 1970 section 9ZA

Amendment of personal or trustee return by taxpayer

Section 9ZA allows individuals and trustees to amend their self-assessment tax returns within a specified time limit after the filing date.

  • Individuals and trustees may amend their self-assessment tax returns by notifying HMRC.
  • Amendments must be made within twelve months of the filing date.
  • The filing date is normally 31 January following the end of the tax year (e.g. 31 January 2026 for the 2024/25 tax year).
  • Where HMRC issues the notice to file after 31 October following the tax year, the filing date is extended to three months from the date of that notice.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member