PART 3TAX RETURNS, ENQUIRIES AND ASSESSMENTS
CHAPTER 4WRA ENQUIRIES
Amendment of tax return during enquiry
I145Amendment of tax return during enquiry to prevent loss of tax
1
If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—
a
that the amount stated in the tax return as the amount of devolved tax F3chargeable is insufficient, and
b
that, unless the return is immediately amended, there is likely to be a loss of devolved tax,
WRA may by notice issued to the person who made the return amend it to make good the insufficiency.
F21A
If, during the period when an enquiry into a tax return is in progress, WRA forms the opinion—
a
that the amount of tax credit claimed in the tax return is excessive, and
b
that, unless the return is immediately amended, there is likely to be a loss of devolved tax,
WRA may by notice issued to the person who made the return amend it so that the amount claimed is no longer excessive.
2
If the enquiry is one that is limited by section 44(2) to matters arising from an amendment of the tax return,
b
subsection (1A) applies only so far as the excessive amount is attributable to the amendment.
3
Where a notice is issued under subsection (1) F7or (1A), the person who made the tax return may no longer amend it under section 41.
4
The person who made the tax return must pay any amount, or additional amount, of devolved tax payable as a result of the amendment before the end of the period of 30 days beginning with the day on which notice of the amendment is issued.
5
For the purposes of this section and F4sections 45A and 46 the period during which an enquiry into a tax return is in progress is the whole of the period—
a
beginning with the day on which notice of enquiry into the tax return is issued, and
b
ending with the day on which the enquiry is completed (see section 50).
45AF1Amendment of tax return by taxpayer when enquiry is in progress
1
This section applies if a person who has made a tax return amends it during the period when an enquiry into the return is in progress.
2
For the purposes of section 44 (scope of enquiry), the amendment is to be treated as something contained in the tax return.
3
The amendment takes effect on the day on which the enquiry is completed unless WRA states in the closure notice issued under section 50 that—
a
the amendment has been taken into account in formulating the amendments required to give effect to WRA's conclusions, or
b
WRA's conclusion is that the amendment is incorrect.