In April 201 7, HMRC issues a notice requiring an individual to submit a tax return for
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In April 201 7, HMRC issues a notice requiring an individual to submit a tax return for the year 2016-17. The return is submitted electronically to HMRC on 8 December 2017.
(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 1 March 2018?
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