04: What HMRC does with your return

When HMRC receives your return, all the information is transferred into a computer which checks for obvious errors. The main checking is done later.

HMRC must now normally start any enquiries into a return within 12 months of receipt of the return, although a longer period is allowed where the return is made late, or is negligently or fraudulently completed.

Statements of account

HMRC will send you statements of account periodically. These statements are consecutively numbered and show the payments due on the basis of the return, payments made since the last statement and any outstanding balance of tax. Where tax is outstanding, the statements are sent to you monthly; otherwise they are only sent out when necessary, such as before a payment date.

If you submit your paper tax return after the 31 October deadline, the statement for the following 31 January may not show the actual amount of tax you are required to pay.

HMRC determinations

If you do not make your tax return on time, HMRC will estimate the tax due. This is called a determination, and payment of the tax is enforced. You will not have a right of appeal and you cannot postpone the tax payment. The determination is displaced only when you send in a self-assessment return.Last Updated