25(1)This paragraph applies if HMRC discover, with respect to a taxable company, any of the following situations—U.K.
(a)an amount which ought to have been assessed to bank payroll tax has not been assessed,
(b)an assessment to bank payroll tax is insufficient, or
(c)an amount of bank payroll tax has been repaid which ought not to have been repaid.
(2)HMRC may make an assessment (a “discovery assessment”) in the amount or further amount which ought in their opinion to be charged or recovered in order to make good to the Crown the loss of bank payroll tax.
(3)If the company has delivered a bank payroll tax return, HMRC may only make a discovery assessment if condition A or condition B is met.
(4)Condition A is that the situation discovered by HMRC was brought about carelessly or deliberately by the company or a person acting on its behalf.
(5)Condition B is that HMRC could not reasonably have been expected to be aware of the situation at the time when they—
(a)ceased to be entitled to give notice of enquiry into the return, or
(b)completed their enquiries into the return.