Corporation Tax Act 2009 section 1216EC

Time limit for amendments and assessments

Section 1216EC allows HMRC and companies to make amendments and assessments outside the normal time limits where this is needed to give effect to the orchestra tax relief rules.

• Normal statutory time limits for amending tax returns or raising assessments are overridden where necessary
• This ensures that the orchestra tax relief provisions in Chapter 5 can be applied in full, even if standard deadlines have passed
• The override applies to any amendments or assessments needed to give proper effect to the relief
• Without this provision, taxpayers or HMRC could be prevented from correcting or finalising orchestra tax relief claims due to expired time limits