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Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

S9A
S12AC ———�

In a Return

Under Self-Assessment the critical examination of tax returns forms an integral part of the ‘process now check later� regime and represents a powerful deterrent to those who do not wish to comply with the obligation to file a complete and accurate return.

Where a claim is included in a return or an amended return, it forms part of the return, and any enquiry into the claim/return is made under S9A. Enquiries into partnership returns are made under S12AC.

A claim is included in a return if it forms part of the self-assessment for that year. If you are unsure whether a claim is included in a return, or is outside a return, please contact the Specialist Technical Team, see CH910000.

Sch1A/Para5

Outside a return

Where a claim is made outside a return any enquiry is made under Sch1A Para 5. The opening of enquiries under Para 5 has many similarities with the opening of an enquiry under S9A or S12AC in that

• the notice of enquiry must be given in writing
• it must be given by an officer of the Board and
• it must be given within a statutory time limit, commonly referred to as ‘the enquiry windowâ€�.

Requests for information and documents

It will often be necessary to seek additional information or to inspect documentation when enquiring into a claim. You may issue a notice under FA08/Sch36 when you do not get all the information and/or documents that you request informally. See CH23000+ for guidance on information notices.