Once the tax return has been filed it may be amended by the taxpayer, see below, or corrected by HMRC, see E1.214.
Deadline for amending the tax return
A taxpayer may amend their return by giving notice to HMRC within 12 months of the 'filing date'1. The 'filing date' for this purpose is 31 January following the end of the tax year, or within three months beginning with the date of issue of the return where it is issued late (ie after 31 October following the year concerned)2.
Example
Notice to file a 2025/26 tax return is given on 17 November 2026 and an electronic return is filed on 11 February 2027. The time limit for the taxpayer to amend the return is 16 February 2028: 12 months after the last day of the period of three months beginning with the date of the notice.
In relation to the deadline for filing an amendment to
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