How long has the Revenue got to start an enquiry?
A. We can open enquiries in the period starting from the date your return is received and ending twelve months after the fixed filing date (31 January) for that year. This means that if you send your 2006-07 Return in on 1 August 2007, we will have up to 30 January 2009 to open an enquiry. The date on which you send in your return has no effect on whether your return is taken up for enquiry. If you send your return in late we will have between 12 and 15 months from the date we received it to open an enquiry.
