Straightforward assessments and the review branch
For YA2022 returns submitted by 30 November 2022, the chart identifies about 90% of companies as straightforward. Their Type 4 assessments are completed between that date and 31 May 2023. Of that group, 90% follows the no-further-review branch and 10% moves to compliance review. These branch percentages are not 90% and 10% of all companies at every subsequent stage.
Compliance review timeline
The example’s compliance reviews run from 1 April 2023 to 31 March 2025, with first enquiries usually by 30 September 2023. The outcome is either no change or a revised assessment with an additional/amended Type 4 notice. Most cases complete progressively when issues resolve, not necessarily on the last date shown.
Complex cases and exceptional reopening
About 10% of all companies form the complex group. The chart gives detailed review from 30 November 2022 to 30 November 2024, first enquiry usually by 30 November 2023 and, if needed, a Type 3 estimated assessment by 28 February 2023. Very complex discussions can continue beyond 31 March 2025. Further review can exceptionally follow new information, subject to statutory revision limits. The diagram is not to scale and all dates are this historical example, not a new current filing calendar.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
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