I have received a letter from my tax office saying that they intend to make an enquiry into my tax return. What does this mean?
For 2006/07 self assessment tax returns H M Revenue & Customs can enquire into the return within 12 months from 31 January 2008 (or if the return was issued late, within 12 months of the filing date).
From 2007/08 onwards H M Revenue & Customs can only enquire into the self assessment tax return up to 12 months after the date they received it, e.g. the enquiry window for a return filed on 1st May 2008 closes on 30 April 2009. However, if the return is filed late this period is extended to the quarter day following the first anniversary of the day you tax return is delivered to them. Quarter days are 31st January, 30th April, 31st July and 31st October.
The enquiry may be into a specific item shown on the return or just a general query. You should always respond within 30 days and seek professional advice where you are unsure.