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Finance Act 2020

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Changes over time for: Cross Heading: Liability to amounts charged by way of discovery assessment

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Liability to amounts charged by way of discovery assessmentU.K.

23(1)This paragraph applies where—U.K.

(a)notice of a discovery assessment has been issued under paragraph 22, and

(b)no appeal has been brought against the assessment under paragraph 33(1)(c).

(2)The responsible member is liable to the tax due, subject as follows.

(3)The responsible member may make a request to an officer of Revenue and Customs for one or more other relevant persons to be liable to the tax due (or any part of it).

(4)The request must be made within 30 days of the date of issue of the notice of assessment.

(5)Within 30 days of receiving the request, the officer must—

(a)either agree to the request or refuse it,

(b)notify the responsible member of the decision, and

(c)if the officer agrees to the request, give effect to it by making all necessary adjustments.

(6)An officer may not agree to the request unless satisfied it is reasonable in all the circumstances.

(7)A request or notification under this paragraph must be in writing.

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