EM1954 - Working the Enquiry: Jeopardy Amendments: The Notice
Source: gov.uk (2025-11-25)


For SA, use the Jeopardy Amendment Notice. You can find this in SEES Forms and Letters.

For further guidance, including guidance on how to record the charge on Self-Assessment, see SAM21010 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-manual/sam21010).

For CTSA you should use function RAMA in COTAX to enter the amended figures and issue the notice of jeopardy amendment (Company Manual (COM)). The COTAX output to the company will include the following message.

I consider that the amount stated in the company's self-assessment, as the amount of tax payable, is insufficient and there is likely to be a loss of tax to the Crown. This notice shows the amendments I have made to make good the deficiency. Any tax shown is due now. You are reminded that interest is chargeable on tax paid late. For more information please read the ‘Amendment’ section in the enclosed CT620 Notes.

If you do not agree the figures you should appeal in writing within 30 days of the date of issue shown above, and may apply to postpone payment of any tax you consider is excessive.

Any appeal made cannot be heard or determined before completion of the enquiry.

The COTAX output will be delivered, as normal, through the postal service. If there are exceptional circumstances which mean that there would be a loss of tax if you did not immediately deliver the notice of jeopardy amendment to the company, rather than wait for service by post, you should prepare and issue the notice manually, in the following terms

On [date] [I/Mr/Mrs/Miss/Ms] [name] gave you notice of [my/his/her] intention to enquire into the company tax return for the accounting period [....]. Those enquiries have not yet been completed. But in [my/his/her] opinion the tax of [£...] contained in the company's self-assessment is insufficient and unless the assessment is immediately amended to make good the deficiency there is likely to be a loss of tax to the Crown.

Accordingly I hereby give notice under Paragraph 30(1) of Schedule 18 to the Finance Act 1998 that I am amending your self-assessment to [£...]. The additional tax due of [£...] is due now.

If you disagree with the amendment we’ve made, you can appeal by writing to us. You need to do this within 30 days of the date of this letter telling us why you think our amendment is wrong.

We cannot settle your appeal until we’ve finished checking your tax return. You cannot ask to have our amendment reviewed or ask the independent tribunal to consider your appeal until we have completed our check.

If you make an appeal to us, you can also ask for payment of all or part of the amount in dispute to be postponed. If you want to apply for postponement, please tell us the amount you think you’re being overcharged and the reasons why you think you should not have to pay.

We will continue to charge you interest on any amount that is postponed. Once your appeal has been concluded, you’ll have to pay this interest on any amount that is still due.

For more information about your appeal and review rights, go to GOV.UK and search ‘HMRC1’ or ‘disagree with a tax decision’. You can ask for a copy by calling xx-xxxx-xxxx.

If the notice is to be issued within 9 months of the end of the period replace 'now' with 'on or before .......', inserting the due date for the accounting period.

You will then need to input details on COTAX as before but prevent issue of the COTAX notice to the company (see on-line Company Manual (COM).