This is the first return of a particular tax year for a taxpayer, identified through the tax payer's Unique Tax Reference (UTR), submitted and recorded within HMRC system.
HMRC have different deadlines for submission of various types of tax returns. Customers should clarify with HMRC what the deadlines are for their tax returns.
An amendment is any change made by a taxpayer to a tax return that has already been submitted and recorded within the HMRC's system. A tax payer has to submit a full set of returns including the amendments that needs to be made.
HMRC also have limitations to the numbers of amended returns that can be submitted online. At the time of publication, there is a limit of maximum of 9 submissions for amended returns.
HMRC only provide options to submit amended returns for some types of tax returns, not all.