Prospective
End of period statements – corrections by HMRCU.K.
19.—(1) HMRC may amend an end of period statement so as to correct it.
(2) The corrections which may be made to an end of period statement by virtue of this regulation are corrections of the type as may be made to a return by virtue of section 9ZB(1) of TMA 1970(1).
(3) A correction must be made by notice to the relevant person whose end of period statement it is.
(4) A correction may only be made before the earlier of—
(a)the date by which the relevant person is required to comply with a notice to file under section 8 of TMA 1970 for the tax year to which the end of period statement relates; or
(b)the time when the relevant person has so complied.
(5) A correction is of no effect if the relevant person whose end of period statement it is gives notice rejecting the correction.
(6) Notice of rejection must be given before the end of the period of 30 days beginning with the date on which the notice of correction is given.
Commencement Information
I1Reg. 19 in force at 6.4.2026 (as amended by S.I. 2024/167, reg. 3), see reg. 1
Section 9ZB (correction of personal or trustee return by Revenue) was inserted by paragraph 2 of Schedule 29 to the Finance Act 2001 (c. 9). Subsection (1) is amended by section 119(1) of the Finance Act 2008 (c. 9).