IFM09755 | Administrative requirements: Further information to be provided to HMRC: Example

Example

The operator of RIF XYZ provides information required by Regulation 37 for its accounting period ending 31 December 2026 to HMRC on 20 March 2027. The information reporting date, that is the last day on which information should be provided to HMRC, is 30 June 2027. If HMRC want to issue a notice to request further information in relation to that accounting period (for example, clarification of some of the information provided) it must do so by 30 June 2028.