Personal tax
Revenue enquiries into self assessment tax returns
The Revenue have the absolute right, without giving reason, to enquire into returns within a year after their statutory filing date, i.e. normally until 31 January 2005 for the year ended the 5 April 2003.
They may select cases at random, and do not have to say whether their enquiry is random or whether they suspect something is wrong.
They can make a "full enquiry", to check the return as a whole, or an "aspect enquiry", concentrating on one or more specific items, but possibly extended if the initial enquiry casts doubt on the whole return's accuracy.
These procedures cause some concern, not least because the notices issued to notify the start of an enquiry are often badly worded and can frighten unnecessarily. You may hear from the Revenue before us, so if you receive a "notice of enquiry", contact us immediately.
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