20 February 2021: Deadline for submitting revised tax returns for tax years up to and including tax year 2015.
We strongly recommend that any revised tax returns are submitted by Friday 19/2/21.
For tax years 2016 and onwards, taxpayers can submit a revised tax return within 3 years from the submission deadline of the relevant tax return.
Revised tax returns can be submitted for:
- claiming a relief, deduction or tax credit;
- correcting an error; and/or
- being consistent with the provisions of the tax laws.
Irrespective of the above, a revised tax return cannot be submitted during a tax examination/audit of a taxpayer’s matters.