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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › HMRC Compliance checks when return is late
On page 129 of the notes (compliance checks for companies), under 5 b: if filed late then HMRC can serve written notice based on the quarter in which it was actually filed.
On page 98 for individuals, it doesn’t have this same rule, but my BPP study text does.
Can you confirm if the notice for both individuals and companies is the same please. Many Thanks
The HMRC can enquire within 12 months for both individuals and companies (ignore the rule for quarters for companies)
