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6 Cards in this Set

  • Front
  • Back

Latest date that HMRC may correct the return for any errors is?

9 months from actual filing date

Latest date that the taxpayer may amend the return is?

12 months from normal filing date

Latest date the taxpayer may claim overpayment relief is?

4 years from the end of the relevant tax year

Annual accounting scheme:


How and when is this paid (monthly method)

Paid end of month 4-12 - 9*1/10 of estimated liability

Annual accounting scheme:


How and when is this paid (monthly method)

Paid end of month 4-12 - 9*1/10 of estimated liability

Annual accounting scheme:


How and when is this paid (quarterly method)

3 payments of 25% - end of months 4,7,10