HMRC have published a letter to agents outlining changes to the period during which they can enquire into a company tax return. The change applies to returns for accounting periods ending after 31 March 2008.

According to the standard letter,

• For accounting periods ending on or before 31 March 2008, the enquiry window for returns filed on time closes 12 months from the statutory filing date.
• For accounting periods ending after 31 March 2008, the enquiry window for most returns delivered by the filing date will close 12 months from the day on which HMRC receives the return.

A copy of the standard letter is available at http://www.hmrc.gov.uk/ctsa/change-period-mailshot.pdf.