ACCA Taxation F6 Practice Exam 2026 – Complete Study Resource

The standard time limit for HMRC to conduct an investigation into a tax return after submission is indeed up to 12 months from the date submitted. This period allows HMRC to review the submitted information and identify any discrepancies or areas that may require further scrutiny. This timeframe is crucial for ensuring that tax compliance is maintained, and it provides both HMRC and the taxpayer with a clear boundary within which the investigation must occur.

Once the 12-month period has passed following the submission, HMRC generally cannot open an investigation into that particular tax return, unless there are specific circumstances involved, such as fraud or negligence, which could extend the timeline. This structured timeframe reflects the balance between the need for thorough compliance checks and the right of taxpayers to have certainty regarding their submitted returns.

Understanding this aspect of tax regulations is important for taxpayers, as it can influence planning and strategy regarding potential disputes with HMRC.