• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

HMRC Compliance checks when return is late

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA TX-UK Exams › HMRC Compliance checks when return is late

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by AvatarJillyB.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 28, 2022 at 12:50 pm #664510
    Avatarguyver101
    Participant
    • Topics: 33
    • Replies: 27
    • ☆☆

    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

    August 29, 2022 at 1:07 pm #664588
    AvatarJillyB
    Keymaster
    • Topics: 0
    • Replies: 899
    • ☆☆☆☆

    The HMRC can enquire within 12 months for both individuals and companies (ignore the rule for quarters for companies)

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE Exams – Instant Poll

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • tomikacharles1986 on Depreciation Introduction – ACCA Financial Accounting (FA) lectures
  • CartelAwper on ACCA BT Chapter 3 – An organisation’s stakeholders – Questions
  • Colossus on Presentation of financial statements – Example 1 (revision) – ACCA Financial Reporting (FR)
  • Jay15 on Relevant cash flows for DCF Inflation (example 5) – ACCA Financial Management (FM)
  • oabilentatiwa on Process Technology and Quality control – CIMA E1

Copyright © 2026 · Contact · Advertising · OpenLicense · About · Sitemap · Privacy Policy · Cookie settings · Comments · Log in