11(1)The filing member may amend a return submitted under paragraph 10 by notice to HMRC.U.K.
(2)The filing member may further amend a return previously amended by further notice to HMRC.
(3)No amendment may be made after the end of the period of 12 months beginning with the day after the latest date by which the return or notification was required to be submitted under paragraph 10.
(4)An amendment must be submitted in the way specified in a notice published by HMRC.