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Inland Revenue Enquiries

On submission of your completed Tax Return, the Inland Revenue will review it to see if there are any obvious mistakes, such as an arithmetical error. If any mistakes are spotted the Inland Revenue will put them right and send out a tax calculation, or revise your calculation. However in our experience these "corrections" may not necessarily be right.

Later, the Tax Return is checked in more detail, and the Inland Revenue may undertake an enquiry into the figures submitted. Any enquiries that the Inland Revenue undertakes must be made within 12 months of the date the return was filed (i.e. 31st January). A possible exception to this rule would be when an enquiry is raised as the result of a discovery on a later tax return.