In April 2020, HMRC issues a notice requiring an individual to submit a tax return for the

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In April 2020, HMRC issues a notice requiring an individual to submit a tax return for the year 2019-20. The return is submitted electronically to HMRC on 8 December 2020.

(a) State the date by which any enquiry into the above return must begin.

(b) How would the situation differ if the return was submitted on 17 March 2021?

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