Assessment procedure etcU.K.
22(1)Where notice of a discovery assessment is issued, the notice must be served on the responsible member.U.K.
(2)The notice must state—
(a)the tax due,
(b)the date on which the notice is issued, and
(c)the time within which any appeal against the assessment must be made.
(3)After notice of the assessment has been served under this paragraph, the assessment may not be altered except as provided for by or under this Part of this Act.
(4)Where an officer of Revenue and Customs has—
(a)decided to make an assessment to tax, and
(b)taken all other decisions needed for arriving at the amount of the assessment,
the officer may entrust to some other officer of Revenue and Customs the responsibility for completing the assessing procedure, whether by means involving the use of a computer or otherwise, including responsibility for serving notice of the assessment.