The Inland Revenue can make enquiries into one's self assessment tax return up to 22 months from the end of the tax year to which the return relates.

H M Revenue & Customs can make enquiries into your self assessment tax return up to 22 months from the end of the tax year to which the return relates. However, if the return is filed late this period is extended. The enquiry can be to clarify any entry made on the return. If you are at all unsure, you should seek further professional advice.

Queries which the Inland Revenue may raise and investigations they may make into matters connected with your Tax Return.