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  • ICAEW PTX, Tax Payment Dates, Enquiry Deadlines
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ICAEW PTX Tax Payment Dates, Enquiry Deadlines & Tax Administration 2026–2027 | Tax Compliance, Filing Requirements, HMRC Procedures & Exam Review

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Institution ICAEW PTX, Tax Payment Dates, Enquiry Deadlines
Course ICAEW PTX, Tax Payment Dates, Enquiry Deadlines
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Review ICAEW PTX Tax Payment Dates, Enquiry Deadlines & Tax Administration with a focused study resource covering key tax administration concepts, payment and filing deadlines, enquiry procedures, compliance requirements, taxpayer obligations, HMRC processes, and important administrative rules. This guide is designed to help ICAEW students organize essential PTX topics, understand tax administration terminology and procedures, and prepare effectively for tax-related assessments and examinations.

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ICAEW PTX, Tax Payment Dates, Enquiry
ICAEW Deadlines,
PTX, TaxTax
Payment
Administration.pdf
Dates, Enquiry Deadlines, Tax Administration.pdf Page 1 of 13




ICAEW PTX, Tax Payment Dates,
Enquiry Deadlines, Tax Administration




ICAEW PTX, Tax Payment Dates, Enquiry
ICAEW Deadlines,
PTX, TaxTax
Payment
Administration.pdf
Dates, Enquiry Deadlines, Tax Administration.pdf Page 1 of 13

, ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf
ICAEW PTX - Tax Payment Dates, Enquiry deadlines, and Tax Admin.pdf Page 2 of 13




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.




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  • icaew ptx tax payment dates
  • ptx tax administration study guide
  • tax enquiry deadlines review
  • icaew tax compliance preparation

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