Chapter CCM13050

CourtHM Revenue & Customs
Record NumberCCM13050
Published date16 April 2016

S20(2) says that a person’s income tax liability is revised when

  • they revise their SA return (including a partnership return)
  • the Revenue corrects the return (including a partnership return), provided the taxpayer doesn’t reject the notice of correction within 30 days
  • the Revenue amends the return during an enquiry (a jeopardy amendment)
  • the Revenue issues a closure notice, and amends the return, following an enquiry into that return
  • the Revenue amends a partner’s return following the closure of an enquiry into a partnership return
  • the Revenue...

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