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Further information (part 4)

Updated 20 May 2024

© Crown copyright 2024

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This publication is available at https://www.gov.uk/government/publications/help-to-avoid-errors-in-claims-for-plant-and-machinery-allowances-gfc5/further-information-part-4

If you have made an error in an earlier plant and machinery claim

You can usually amend your tax return online within 12 months of the statutory filing date. If you can no longer amend your tax return, then contact your customer compliance manager if you have one. Mid-size businesses without a temporary customer compliance manager may choose to contact our customer support team. Other businesses may contact HMRC using other routes.

Where customers fail to meet their obligations, they may be subject to:

  • penalties
  • interest
  • both penalties and interest

If you think you may have failed to meet your obligations, read the HMRC compliance factsheets on penalties to find out more.

Further questions

You may contact Guidelines for Compliance (GfC) team about the style and content of these guidelines, but the GfC team is unable to answer technical tax questions or to give an opinion on open compliance checks.  

Make sure you include the Guidelines for Compliance reference number, GfC5/2024, in the subject line. Email [email protected].

Sending information by email carries certain risks and HMRC will assume that by sending information by email you understand and accept these risks.

Guidance and legislation

Further information on guidance and legislation can be found in:

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