12 month tax enquiry window

The 12 month tax return enquiry window starts from the date you submit your tax return and NOT from the filing deadline.

You can now file your tax return early and have certainty that 12 months later your tax return can be considered final and accepted.

It is true to say that HMRC are very busy as 31st January approaches so they are keen to find any way to encourage taxpayers to file their tax returns earlier.