SCHEDULES
SCHEDULE 1Bank payroll tax
Part 2Collection and management of tax
Correction of return by HMRC
22
1
HMRC may amend a bank payroll tax return so as to correct obvious errors or omissions in it (whether errors of principle, arithmetical mistakes or otherwise).
2
A correction under this paragraph is made by notice to the taxable company concerned.
3
No such correction may be made more than 9 months after—
a
the day on which the return was delivered, or
b
if the correction is required in consequence of an amendment made under paragraph 21, the day on which that amendment was made.
4
A correction under this paragraph is of no effect if the taxable company gives notice rejecting it.
5
Notice of rejection must be given—
a
to the officer of Revenue and Customs by whom the correction notice was given, and
b
before the end of the period of 30 days beginning with the date on which the correction notice was given.