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HMRC can initiate a compliance check within 12 months after filing of return by the taxpayer.
In one of the questions, a taxpayer filed the return on 31st March 2026.
So it was asked when can HMRC initiate a compliance check?The answer was 30th April 2027.
I was thinking it would be 31st Mqrch 2027.
But it was said that it was the first day of the quarter.
I didn’t understand this part.
The normal time limit for commencing an enquiry/compliance check is 12 months after the day on which the return is delivered. If the return is submitted late, the deadline for HMRC to initiate a compliance check is extended to the end of the calendar quarter following the anniversary of the actual filing date of the return. Calendar quarters end on 30 April, 31 July, 31 October and 31 January.
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