Taxes Management Act 1970 section 9ZB

Correction of personal or trustee return by Revenue

Section 9ZB gives HMRC the power to correct errors in personal and trustee self-assessment tax returns, and sets out the time limits and the taxpayer's right to reject such corrections.

• HMRC may correct obvious errors or omissions in a personal or trustee return, as well as anything else they have reason to believe is incorrect based on information available to them.
• Any correction must be made within nine months of the return being delivered, or within nine months of a taxpayer amendment if the correction arises from that amendment.
• The correction is made by issuing a notice to the taxpayer or trustee whose return it is.
• The taxpayer can reject the correction by notifying the relevant HMRC officer within 30 days of the date the correction notice was issued.