Corporation Tax inquiries

The period for opening an investigation into a Corporation Tax return will be changed with effect from 31 March 2008.

Returns filed on time will have an inquiry window that expires 12 months after the date on which the Return is filed, rather than 12 months after the latest date for filing. This is to encourage earlier filing.

The rules for late submissions are unchanged. The inquiry window remains open until the next quarter day (31 March, 30 June, 30 September or 31 December) 12 months after the date of submission of the Return.