Amending a personal tax return letter
You are entitled to amend entries on your personal self-assessment tax return within the “amendment window”. Where you completed and submitted your return electronically either using HMRC’s or commercial software, you can use it to make amendments. However, where you submitted a return in paper format you will need to write to HMRC with details of the corrections.
Tax return amendment window
There are different time limits in which an amendment can be made:
- where the orginal return was submitted within the normal filing deadline, one year from that date, the normal filing deadline is 31 January following the end of the tax year. For example, for 2019/20 the filing deadline is 31 January 2021 and the amendment window, 31 January 2022
- where HMRC’s notice requesting you submit a tax return is issued after 31 October following the end of the tax year concerned, it’s one year and three months from the date of issue of HMRC’s notice to file.
- where HMRC issues a notice closing an enquiry into your tax return, it’s 30 days from the date of issue of the notice.
Use our Amending a Personal Tax Return Letter to make the process easier.
Related Topics
-
Were capital losses deductible for income tax?
The First-tier Tribunal (FTT) recently considered if an individual was entitled to tax relief for losses when a company he invested in went bust. It ought to have been simple but a refinancing deal complicated matters. What did the FTT decide?
-
Rogue refunds of Class 2 NI due to HMRC failure
HMRC has incorrectly refunded Class 2 NI to some self-employed taxpayers. What should you do if you get an unexpected payment?
-
MONTHLY FOCUS: SECONDARY INCOMES
In 2023 it was revealed that HMRC would enjoy new data-sharing information from online selling platforms from 1 January 2024, including eBay, Etsy, etc. This led to media speculation that innocent people selling second-hand items would soon be hearing from a tax inspector. In this monthly focus, we look at the tax consequences of starting a small trade, or taking a second job.