Paragraph 16 Amendment of return during enquiry by HMRC to prevent loss of tax

United Kingdom

(1)

This paragraph applies where an enquiry into a return is in progress in relation to any matter.

(2)

If the officer forms the opinion—

(a)

that the amount stated in the self-assessment contained in the return as the amount of tax payable is insufficient, and

(b)

that unless the self-assessment is immediately amended there is likely to be a loss of tax to the Crown,

the officer may by notice to the taxpayer amend the self-assessment to make good the deficiency so far as it relates to the matter.

(3)

In the case of an enquiry which, as a result of paragraph 13(6), is limited to matters arising from an amendment of the return, sub-paragraph (2) only applies so far as the deficiency is attributable to the amendment.