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).U.K.
(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.