SCHEDULE 14 Administration of Multinational Top-up Tax | Part 6 | Enquiries Into A Self-Assessment Return | Finance No 2 Act 2023 C30

Part 6 Enquiries into a Self-Assessment Return

Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 6 Enquiries into a Self-Assessment Return

(1) This Part of this Schedule applies if the filing member of a multinational group has submitted a self-assessment return under paragraph 13 for an accounting period.

(2) In this Part “return” means a self-assessment return (including as amended under paragraph 14).

(1) An officer of Revenue and Customs may enquire into the return if, within the time allowed, the officer gives notice to the filing member of the officer's intention to do so.

(2) The time allowed is—

(a) if the return was submitted on or before the submission date, up to the end of the period of 12 months after the submission date;

(b) if the return was submitted after the submission date, up to and including the quarter day next following the first anniversary of the day on which the return was delivered;

(c) if the return is amended under paragraph 14, up to and including the quarter day next following the first anniversary of the day on which the return was amended.

(3) The submission date is the day ending the period for submission of the return referred to in paragraph 13(8) (or the longer