Chapter CCM13050
| Published date | 16 April 2016 |
| Record Number | CCM13050 |
| Court | HM Revenue & Customs |
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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