SALF604 - Claims, Elections and Notices: Claims, Elections and Notices not included in Tax Returns: a 'process now - check later' scheme applies to any claim not included in a Tax Return
Section 42(11) and Schedule 1A
Where a claim is included in a tax return HMRC can use the normal enquiry procedures for tax returns to check the correctness of the claim (section 9A(4)). »Ê¹ÚÌåÓýappse procedures allow HMRC to check the claim on its own, or to review the claim as part of a wider enquiry including other parts, or the whole, of the tax return.
But the enquiry legislation described in SALF400 does not apply to any claim not included in a tax return, or not forming the basis of an amendment to a tax return. »Ê¹ÚÌåÓýapprefore, there are a parallel set of ‘process now - check laterâ€� procedures to deal with the making, and checking, of any such claims.
Schedule 1A also provides a framework for establishing the finality of any claim made outside a tax return.