PART 4INVESTIGATORY POWERS OF WRA

CHAPTER 3RESTRICTIONS ON POWERS IN CHAPTER 2

I1100Taxpayer notices following a tax return

1

Where a person has made a tax return for a tax period, a taxpayer notice may not be issued for the purpose of checking that person's tax position for that period.

2

Where a person has made a tax return in relation to a transaction, a taxpayer notice may not be issued for the purpose of checking a person's tax position in relation to that transaction.

3

Subsections (1) and (2) do not apply where (or to the extent that) either condition 1 or 2 is met.

4

Condition 1 is that a notice of enquiry has been issued in respect of—

a

the tax return, or

b

a claim (or an amendment of a claim) made by the person in relation to the tax period or the transaction to which the return relates,

and the enquiry has not been completed.

5

Condition 2 is that, as regards the person, WRA has reason to suspect that—

a

an amount that ought to have been assessed to a devolved tax for the tax period or in relation to the transaction may not have been assessed,

b

an assessment to a devolved tax for the tax period or in relation to the transaction may be or have become insufficient, or

c

relief from a devolved tax given or claimed for the tax period or in relation to the transaction may be or have become excessive.

6

Where any partner in a partnership has made a tax return, this section has effect as if that return had been made by each of the partners.

7

References in this section to a person who has made a tax return refer only to that person in the capacity in which the return was made.