ICAEW PTX 2026/ 2027 – Tax Payment Dates, Enquiry Deadlines, Tax Administration, Study Guide & Practice Questions

ICAEW PTX – Tax Payment ICAEW
Dates, Enquiry
PTX –Deadlines
Tax Payment
& Tax
ICAEW
Dates,
Administration
Enquiry
PTX –Deadlines
2026_2027.pdf
Tax Payment
& Tax
Dates,
Administration
Enquiry Deadlines
2026_2027.pdf
& Tax Administration 2026_2027.pdf




ICAEW PTX – Tax Payment Dates, Enquiry
Deadlines & Tax Administration 2026/2027




Guidehttps://www.stuvia.com/dashboard!@_)#*)(@$)($@*($@)($@*_

ICAEW PTX – Tax Payment ICAEW
Dates, Enquiry
PTX –Deadlines
Tax Payment
& Tax
ICAEW
Dates,
Administration
Enquiry
PTX –Deadlines
2026_2027.pdf
Tax Payment
& Tax
Dates,
Administration
Enquiry Deadlines
2026_2027.pdf
& Tax Administration 2026_2027.pdf

, ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf
ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf
ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf




How long do HMRC have to enquire into a return that was filed on time?


They have 12 months from the ACTUAL date of filing to open an enquiry (i.e., if the return was
due on the 31 December 2022 but was filed on the 15 December 2022, then the deadline is
the 15 December 2023).


How long do HMRC have to enquire into a return that was filed late?


12 months after the quarter day following the filing date. The quarter days are the 31 January,
30 April, 31 July, 31 October.


What is a determination and when can HMRC make one?


A determination is an estimate of the tax due and is treated as the tax owed. HMRC must
make a determination within 3 years of the filing deadline. It is replaced by the actual tax
liability on submission.




ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf
ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf
ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf