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Please explain the dates of compliance check for individual and companies
For individual it is written in the kaplan book that the notice must be issued within 12 months of the date of return is filed with hmrc if the return filed on time, is this referring to the filing date or the statutory date?
The filing date is the due date, so if the due date for an Income Tax return is 31 January 2025, then HMRC has until 31 January 2026 to open up a compliance check as long as the return was filed on time. If the return was filed late, then HMRC has a bit longer to open up a compliance check.
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