# Finance Act 2022, Paragraph 16: Amendment of return during enquiry by HMRC to prevent loss of tax

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.